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投资房地产

August 17, 2023

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投资房地产

定义:

根据 MFRS 140,投资房地产是(由业主或融资租赁下的承租人)持有的财产(土地或建筑物或建筑物的一部分或两者)以赚取租金或资本增值或两者兼而有之。

自住物业和在正常业务过程中持有待售的物业不符合投资物业的条件。

投资物业示例:

  • 拥有人,为长期资本增值而不是在正常业务过程中进行短期销售而持有的土地。
  • 为未确定的未来用途而持有的土地。
  • 拥有(或根据融资租赁持有)并根据经营租赁租出的建筑物。
  • 空置但持有以经营租赁方式出租的建筑物;和
  • 为将来用作投资财产而建造或开发的财产。

 

认出:

当与投资房地产相关的未来经济利益很可能流入实体且投资物业的成本能够可靠地计量时,投资物业才应确认为资产

 

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