培训投资性房地产评估.pptxVIP

Valuation for Investment PropertyKathy Hao21 December 2009ContentInvestment Property under Accounting StandardsOur Services and ReportsValuation MethodsKey Issues in PracticeCase StudyInvestment Property under Accounting StandardsIAS 40 /HKAS40 - DefinitionInvestment property is property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for:(a) use in the production or supply of goods or services or for administrative purposes; or(b) sale in the ordinary course of busine