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F7 財務報告——習題解答分享(一)
正保會計網(wǎng)校分享了網(wǎng)校學員在學習過程中遇到的一些問題并給出了相應的答案。希望大家可以從中汲取到對自己有用的知識點取得更大的進步！
1. “請問為什么land held for a currently undetermined future usd 也能作為投資性房地產(chǎn)的呢？”
“因為它是長期持有并且以增值為目的的。您可以看一下它上面的定義
（附定義）
Investment propertyis 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:
√ use in the production or supply of goods or services or for administrative purposes; or
√ sale in the ordinary course of business.”
2. 問題：
這里的上面說“when and only when "也就是說這個投資性資產(chǎn)的轉(zhuǎn)換是有條件的，但他下面只是以舉例的形式來說明，因此補充說明下什么情況下能transfer IAS是怎樣規(guī)定的？”
“我看了一下，下面舉例四種情況就是轉(zhuǎn)換條件的四種情況，也就是說當用途的改變時。
12.8 Transfers
Transfers to and from investment property are made when and only when there is a change in use evidenced by:
√ commencement of owner-occupation （for a transfer from investment property to owner-occupied property）;
√ commencement of development with a view to sale （for a transfer from investment property to inventories）;
√ end of owner-occupation （for a transfer from owner-occupied property to investment property）;
√ commencement of an operating lease to another party （for a transfer from inventories to investment property）.”
【我要糾錯】 責任編輯：Sarah
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