1、本科毕业论文（设计）外文翻译外文题目IAS40INVESTMENTPROPERTY外文出处INTERNATIONALACCOUNTINGSTANDARDS外文作者INTERNATIONALACCOUNTINGSTANDARDSCOMMITTEE原文IAS40INVESTMENTPROPERTYOBJECTIVETHEOBJECTIVEOFTHISSTANDARDISTOPRESCRIBETHEACCOUNTINGTREATMENTFORINVESTMENTPROPERTYANDRELATEDDISCLOSUREREQUIREMENTSSCOPE1THISSTANDARDSHOULDBEAPPL
2、IEDINTHERECOGNITION,MEASUREMENTANDDISCLOSUREOFINVESTMENTPROPERTY2AMONGOTHERTHINGS,THISSTANDARDDEALSWITHTHEMEASUREMENTINALESSEESFINANCIALSTATEMENTSOFINVESTMENTPROPERTYHELDUNDERAFINANCELEASEANDWITHTHEMEASUREMENTINALESSORSFINANCIALSTATEMENTSOFINVESTMENTPROPERTYLEASEDOUTUNDERANOPERATINGLEASETHISSTANDARD
3、DOESNOTDEALWITHMATTERSCOVEREDINIAS17,LEASES,INCLUDINGACLASSIFICATIONOFLEASESASFINANCELEASESOROPERATINGLEASESBRECOGNITIONOFLEASEINCOMEEARNEDONINVESTMENTPROPERTYSEEALSOIAS18,EVENUECMEASUREMENTINALESSEESFINANCIALSTATEMENTSOFPROPERTYHELDUNDERANOPERATINGLEASEDMEASUREMENTINALESSORSFINANCIALSTATEMENTSOFPRO
4、PERTYLEASEDOUTUNDERAFINANCELEASEEACCOUNTINGFORSALEANDLEASEBACKTRANSACTIONSANDFDISCLOSUREABOUTFINANCELEASESANDOPERATINGLEASES3THISSTANDARDDOESNOTAPPLYTOABIOLOGICALASSETSATTACHEDTOLANDRELATEDTOAGRICULTURALACTIVITYSEEIAS41,AGRICULTUREANDBMINERALRIGHTS,THEEXPLORATIONFORANDEXTRACTIONOFMINERALS,OIL,NATURA
5、LGASANDSIMILARNONREGENERATIVERESOURCESDEFINITIONS4THEFOLLOWINGTERMSAREUSEDINTHISSTANDARDWITHTHEMEANINGSSPECIFIEDINVESTMENTPROPERTYISPROPERTYLANDORABUILDINGORPARTOFABUILDINGORBOTHHELDBYTHEOWNERORBYTHELESSEEUNDERAFINANCELEASETOEARNRENTALSORFORCAPITALAPPRECIATIONORBOTH,RATHERTHANFORAUSEINTHEPRODUCTIONO
6、RSUPPLYOFGOODSORSERVICESORFORADMINISTRATIVEPURPOSESORBSALEINTHEORDINARYCOURSEOFBUSINESSOWNEROCCUPIEDPROPERTYISPROPERTYHELDBYTHEOWNERORBYTHELESSEEUNDERAFINANCELEASEFORUSEINTHEPRODUCTIONORSUPPLYOFGOODSORSERVICESORFORADMINISTRATIVEPURPOSESFAIRVALUEISTHEAMOUNTFORWHICHANASSETCOULDBEEXCHANGEDBETWEENKNOWLE
7、DGEABLE,WILLINGPARTIESINANARMSLENGTHTRANSACTIONCOSTISTHEAMOUNTOFCASHORCASHEQUIVALENTSPAIDORTHEFAIRVALUEOFOTHERCONSIDERATIONGIVENTOACQUIREANASSETATTHETIMEOFITSACQUISITIONORCONSTRUCTIONCARRYINGAMOUNTISTHEAMOUNTATWHICHANASSETISRECOGNISEDINTHEBALANCESHEET5INVESTMENTPROPERTYISHELDTOEARNRENTALSORFORCAPITA
8、LAPPRECIATIONORBOTHTHEREFORE,ANINVESTMENTPROPERTYGENERATESCASHFLOWSLARGELYINDEPENDENTLYOFTHEOTHERASSETSHELDBYANENTERPRISETHISDISTINGUISHESINVESTMENTPROPERTYFROMOWNEROCCUPIEDPROPERTYTHEPRODUCTIONORSUPPLYOFGOODSORSERVICESORTHEUSEOFPROPERTYFORADMINISTRATIVEPURPOSESGENERATESCASHFLOWSTHATAREATTRIBUTABLEN
9、OTMERELYTOPROPERTY,BUTALSOTOOTHERASSETSUSEDINTHEPRODUCTIONORSUPPLYPROCESSIAS16,PROPERTY,PLANTANDEQUIPMENT,APPLIESTOOWNEROCCUPIEDPROPERTY6THEFOLLOWINGAREEXAMPLESOFINVESTMENTPROPERTYALANDHELDFORLONGTERMCAPITALAPPRECIATIONRATHERTHANFORSHORTTERMSALEINTHEORDINARYCOURSEOFBUSINESSBLANDHELDFORACURRENTLYUNDE
10、TERMINEDFUTUREUSEIFANENTERPRISEHASNOTDETERMINEDTHATITWILLUSETHELANDEITHERASOWNEROCCUPIEDPROPERTYORFORSHORTTERMSALEINTHEORDINARYCOURSEOFBUSINESS,THELANDISCONSIDEREDTOBEHELDFORCAPITALAPPRECIATIONCABUILDINGOWNEDBYTHEREPORTINGENTERPRISEORHELDBYTHEREPORTINGENTERPRISEUNDERAFINANCELEASEANDLEASEDOUTUNDERONE
11、ORMOREOPERATINGLEASESANDDABUILDINGTHATISVACANTBUTISHELDTOBELEASEDOUTUNDERONEORMOREOPERATINGLEASES7THEFOLLOWINGAREEXAMPLESOFITEMSTHATARENOTINVESTMENTPROPERTYANDTHEREFOREFALLOUTSIDETHESCOPEOFTHISSTANDARDAPROPERTYHELDFORSALEINTHEORDINARYCOURSEOFBUSINESSORINTHEPROCESSOFCONSTRUCTIONORDEVELOPMENTFORSUCHSA
12、LESEEIAS2,INVENTORIES,FOREXAMPLEPROPERTYACQUIREDEXCLUSIVELYWITHAVIEWTOSUBSEQUENTDISPOSALINTHENEARFUTUREORFORDEVELOPMENTANDRESALEBPROPERTYBEINGCONSTRUCTEDORDEVELOPEDONBEHALFOFTHIRDPARTIESSEEIAS11,CONSTRUCTIONCONTRACTSCOWNEROCCUPIEDPROPERTYSEEIAS16,PROPERTY,PLANTANDEQUIPMENT,INCLUDINGAMONGOTHERTHINGSP
13、ROPERTYHELDFORFUTUREUSEASOWNEROCCUPIEDPROPERTY,PROPERTYHELDFORFUTUREDEVELOPMENTANDSUBSEQUENTUSEASOWNEROCCUPIEDPROPERTY,PROPERTYOCCUPIEDBYEMPLOYEESWHETHERORNOTTHEEMPLOYEESPAYRENTATMARKETRATESANDOWNEROCCUPIEDPROPERTYAWAITINGDISPOSALANDDPROPERTYTHATISBEINGCONSTRUCTEDORDEVELOPEDFORFUTUREUSEASINVESTMENTP
14、ROPERTYIAS16APPLIESTOSUCHPROPERTYUNTILCONSTRUCTIONORDEVELOPMENTISCOMPLETE,ATWHICHTIMETHEPROPERTYBECOMESINVESTMENTPROPERTYANDTHISSTANDARDAPPLIESHOWEVER,THISSTANDARDDOESAPPLYTOEXISTINGINVESTMENTPROPERTYTHATISBEINGREDEVELOPEDFORCONTINUEDFUTUREUSEASINVESTMENTPROPERTYSEEPARAGRAPH528CERTAINPROPERTIESINCLU
15、DEAPORTIONTHATISHELDTOEARNRENTALSORFORCAPITALAPPRECIATIONANDANOTHERPORTIONTHATISHELDFORUSEINTHEPRODUCTIONORSUPPLYOFGOODSORSERVICESORFORADMINISTRATIVEPURPOSESIFTHESEPORTIONSCOULDBESOLDSEPARATELYORLEASEDOUTSEPARATELYUNDERAFINANCELEASE,ANENTERPRISEACCOUNTSFORTHEPORTIONSSEPARATELYIFTHEPORTIONSCOULDNOTBE
16、SOLDSEPARATELY,THEPROPERTYISINVESTMENTPROPERTYONLYIFANINSIGNIFICANTPORTIONISHELDFORUSEINTHEPRODUCTIONORSUPPLYOFGOODSORSERVICESORFORADMINISTRATIVEPURPOSES9INCERTAINCASES,ANENTERPRISEPROVIDESANCILLARYSERVICESTOTHEOCCUPANTSOFAPROPERTYHELDBYTHEENTERPRISEANENTERPRISETREATSSUCHAPROPERTYASINVESTMENTPROPERT
17、YIFTHESERVICESAREARELATIVELYINSIGNIFICANTCOMPONENTOFTHEARRANGEMENTASAWHOLEANEXAMPLEWOULDBEWHERETHEOWNEROFANOFFICEBUILDINGPROVIDESSECURITYANDMAINTENANCESERVICESTOTHELESSEESWHOOCCUPYTHEBUILDING10INOTHERCASES,THESERVICESPROVIDEDAREAMORESIGNIFICANTCOMPONENTFOREXAMPLE,IFANENTERPRISEOWNSANDMANAGESAHOTEL,S
18、ERVICESPROVIDEDTOGUESTSAREASIGNIFICANTCOMPONENTOFTHEARRANGEMENTASAWHOLETHEREFORE,ANOWNERMANAGEDHOTELISOWNEROCCUPIEDPROPERTY,RATHERTHANINVESTMENTPROPERTY11ITMAYBEDIFFICULTTODETERMINEWHETHERANCILLARYSERVICESARESOSIGNIFICANTTHATAPROPERTYDOESNOTQUALIFYASINVESTMENTPROPERTYFOREXAMPLE,THEOWNEROFAHOTELSOMET
19、IMESTRANSFERSCERTAINRESPONSIBILITIESTOTHIRDPARTIESUNDERAMANAGEMENTCONTRACTTHETERMSOFSUCHMANAGEMENTCONTRACTSVARYWIDELYATONEENDOFTHESPECTRUM,THEOWNERSPOSITIONMAY,INSUBSTANCE,BETHATOFAPASSIVEINVESTORATTHEOTHERENDOFTHESPECTRUM,THEOWNERMAYSIMPLYHAVEOUTSOURCEDCERTAINDAYTODAYFUNCTIONSWHILERETAININGSIGNIFIC
20、ANTEXPOSURETOVARIATIONINTHECASHFLOWSGENERATEDBYTHEOPERATIONSOFTHEHOTEL12JUDGEMENTISNEEDEDTODETERMINEWHETHERAPROPERTYQUALIFIESASINVESTMENTPROPERTYANENTERPRISEDEVELOPSCRITERIASOTHATITCANEXERCISETHATJUDGEMENTCONSISTENTLYINACCORDANCEWITHTHEDEFINITIONOFINVESTMENTPROPERTYANDWITHTHERELATEDGUIDANCEINPARAGRA
21、PHS5TO11PARAGRAPH66AREQUIRESANENTERPRISETODISCLOSETHESECRITERIAWHENCLASSIFICATIONISDIFFICULT13UNDERIAS17,LEASES,ALESSEEDOESNOTCAPITALISEPROPERTYHELDUNDERANOPERATINGLEASETHEREFORE,THELESSEEDOESNOTTREATITSINTERESTINSUCHPROPERTYASINVESTMENTPROPERTY14INSOMECASES,ANENTERPRISEOWNSPROPERTYTHATISLEASEDTO,AN
22、DOCCUPIEDBY,ITSPARENTORANOTHERSUBSIDIARYTHEPROPERTYDOESNOTQUALIFYASINVESTMENTPROPERTYINCONSOLIDATEDFINANCIALSTATEMENTSTHATINCLUDEBOTHENTERPRISES,BECAUSETHEPROPERTYISOWNEROCCUPIEDFROMTHEPERSPECTIVEOFTHEGROUPASAWHOLEHOWEVER,FROMTHEPERSPECTIVEOFTHEINDIVIDUALENTERPRISETHATOWNSIT,THEPROPERTYISINVESTMENTP
23、ROPERTYIFITMEETSTHEDEFINITIONINPARAGRAPH4THEREFORE,THELESSORTREATSTHEPROPERTYASINVESTMENTPROPERTYINITSINDIVIDUALFINANCIALSTATEMENTSRECOGNITION15INVESTMENTPROPERTYSHOULDBERECOGNISEDASANASSETWHEN,ANDONLYWHENAITISPROBABLETHATTHEFUTUREECONOMICBENEFITSTHATAREASSOCIATEDWITHTHEINVESTMENTPROPERTYWILLFLOWTOT
24、HEENTERPRISEANDBTHECOSTOFTHEINVESTMENTPROPERTYCANBEMEASUREDRELIABLY16INDETERMININGWHETHERANITEMSATISFIESTHEFIRSTCRITERIONFORRECOGNITION,ANENTERPRISENEEDSTOASSESSTHEDEGREEOFCERTAINTYATTACHINGTOTHEFLOWOFFUTUREECONOMICBENEFITSONTHEBASISOFTHEAVAILABLEEVIDENCEATTHETIMEOFINITIALRECOGNITIONTHESECONDCRITERI
25、ONFORRECOGNITIONISUSUALLYREADILYSATISFIEDBECAUSETHEEXCHANGETRANSACTIONEVIDENCINGTHEPURCHASEOFTHEASSETIDENTIFIESITSCOSTINITIALMEASUREMENT17ANINVESTMENTPROPERTYSHOULDBEMEASUREDINITIALLYATITSCOSTTRANSACTIONCOSTSSHOULDBEINCLUDEDINTHEINITIALMEASUREMENT18THECOSTOFAPURCHASEDINVESTMENTPROPERTYCOMPRISESITSPU
26、RCHASEPRICE,ANDANYDIRECTLYATTRIBUTABLEEXPENDITUREDIRECTLYATTRIBUTABLEEXPENDITUREINCLUDES,FOREXAMPLE,PROFESSIONALFEESFORLEGALSERVICES,PROPERTYTRANSFERTAXESANDOTHERTRANSACTIONCOSTS19THECOSTOFASELFCONSTRUCTEDINVESTMENTPROPERTYISITSCOSTATTHEDATEWHENTHECONSTRUCTIONORDEVELOPMENTISCOMPLETEUNTILTHATDATE,ANE
27、NTERPRISEAPPLIESIAS16,PROPERTY,PLANTANDEQUIPMENTATTHATDATE,THEPROPERTYBECOMESINVESTMENTPROPERTYANDTHISSTANDARDAPPLIESSEEPARAGRAPHS51EAND59BELOW20THECOSTOFANINVESTMENTPROPERTYISNOTINCREASEDBYSTARTUPCOSTSUNLESSTHEYARENECESSARYTOBRINGTHEPROPERTYTOITSWORKINGCONDITION,INITIALOPERATINGLOSSESINCURREDBEFORE
28、THEINVESTMENTPROPERTYACHIEVESTHEPLANNEDLEVELOFOCCUPANCYORABNORMALAMOUNTSOFWASTEDMATERIAL,LABOUROROTHERRESOURCESINCURREDINCONSTRUCTINGORDEVELOPINGTHEPROPERTY21IFPAYMENTFORANINVESTMENTPROPERTYISDEFERRED,ITSCOSTISTHECASHPRICEEQUIVALENTTHEDIFFERENCEBETWEENTHISAMOUNTANDTHETOTALPAYMENTSISRECOGNIZEDASINTER
29、ESTEXPENSEOVERTHEPERIODOFCREDITSUBSEQUENTEXPENDITURE22SUBSEQUENTEXPENDITURERELATINGTOANINVESTMENTPROPERTYTHATHASALREADYBEENRECOGNISEDSHOULDBEADDEDTOTHECARRYINGAMOUNTOFTHEINVESTMENTPROPERTYWHENITISPROBABLETHATFUTUREECONOMICBENEFITS,INEXCESSOFTHEORIGINALLYASSESSEDSTANDARDOFPERFORMANCEOFTHEEXISTINGINVE
30、STMENTPROPERTY,WILLFLOWTOTHEENTERPRISEALLOTHERSUBSEQUENTEXPENDITURESHOULDBERECOGNISEDASANEXPENSEINTHEPERIODINWHICHITISINCURRED23THEAPPROPRIATEACCOUNTINGTREATMENTFOREXPENDITUREINCURREDSUBSEQUENTLYTOTHEACQUISITIONOFANINVESTMENTPROPERTYDEPENDSONTHECIRCUMSTANCESWHICHWERETAKENINTOACCOUNTONTHEINITIALMEASU
31、REMENTANDRECOGNITIONOFTHERELATEDINVESTMENTFORINSTANCE,WHENTHECARRYINGAMOUNTOFANINVESTMENTPROPERTYALREADYTAKESINTOACCOUNTALOSSINFUTUREECONOMICBENEFITS,SUBSEQUENTEXPENDITURETORESTORETHEFUTUREECONOMICBENEFITSEXPECTEDFROMTHEASSETISCAPITALISEDTHISISALSOTHECASEWHENTHEPURCHASEPRICEOFANASSETREFLECTSTHEENTER
32、PRISESOBLIGATIONTOINCUREXPENDITURETHATISNECESSARYINTHEFUTURETOBRINGTHEASSETTOITSWORKINGCONDITIONANEXAMPLEOFTHISMIGHTBETHEACQUISITIONOFABUILDINGREQUIRINGRENOVATIONINSUCHCIRCUMSTANCES,THESUBSEQUENTEXPENDITUREISADDEDTOTHECARRYINGAMOUNTMEASUREMENTSUBSEQUENTTOINITIALRECOGNITION24ANENTERPRISESHOULDCHOOSEE
33、ITHERTHEFAIRVALUEMODELINPARAGRAPHS27TO49ORTHECOSTMODELINPARAGRAPH50ASITSACCOUNTINGPOLICYANDSHOULDAPPLYTHATPOLICYTOALLOFITSINVESTMENTPROPERTY25IAS8,NETPROFITORLOSSFORTHEPERIOD,FUNDAMENTALERRORSANDCHANGESINACCOUNTINGPOLICIES,STATESTHATAVOLUNTARYCHANGEINACCOUNTINGPOLICYSHOULDBEMADEONLYIFTHECHANGEWILLRE
34、SULTINAMOREAPPROPRIATEPRESENTATIONOFEVENTSORTRANSACTIONSINTHEFINANCIALSTATEMENTSOFTHEENTERPRISEITISHIGHLYUNLIKELYTHATACHANGEFROMTHEFAIRVALUEMODELTOTHECOSTMODELWILLRESULTINAMOREAPPROPRIATEPRESENTATION26THISSTANDARDREQUIRESALLENTERPRISESTODETERMINETHEFAIRVALUEOFINVESTMENTPROPERTYFORTHEPURPOSEOFMEASURE
35、MENTFAIRVALUEMODELORDISCLOSURECOSTMODELANENTERPRISEISENCOURAGED,BUTNOTREQUIRED,TODETERMINETHEFAIRVALUEOFINVESTMENTPROPERTYONTHEBASISOFAVALUATIONBYANINDEPENDENTVALUERWHOHOLDSARECOGNISEDANDRELEVANTPROFESSIONALQUALIFICATIONANDWHOHASRECENTEXPERIENCEINTHELOCATIONANDCATEGORYOFTHEINVESTMENTPROPERTYBEINGVAL
36、UEDFAIRVALUEMODEL27AFTERINITIALRECOGNITION,ANENTERPRISETHATCHOOSESTHEFAIRVALUEMODELSHOULDMEASUREALLOFITSINVESTMENTPROPERTYATITSFAIRVALUE,EXCEPTINTHEEXCEPTIONALCASESDESCRIBEDINPARAGRAPH4728AGAINORLOSSARISINGFROMACHANGEINTHEFAIRVALUEOFINVESTMENTPROPERTYSHOULDBEINCLUDEDINNETPROFITORLOSSFORTHEPERIODINWH
37、ICHITARISES29THEFAIRVALUEOFINVESTMENTPROPERTYISUSUALLYITSMARKETVALUEFAIRVALUEISMEASUREDASTHEMOSTPROBABLEPRICEREASONABLYOBTAINABLEINTHEMARKETATTHEBALANCESHEETDATEINKEEPINGWITHTHEFAIRVALUEDEFINITIONITISTHEBESTPRICEREASONABLYOBTAINABLEBYTHESELLERANDTHEMOSTADVANTAGEOUSPRICEREASONABLYOBTAINABLEBYTHEBUYER
38、THISESTIMATESPECIFICALLYEXCLUDESANESTIMATEDPRICEINFLATEDORDEFLATEDBYSPECIALTERMSORCIRCUMSTANCESSUCHASATYPICALFINANCING,SALEANDLEASEBACKARRANGEMENTS,SPECIALCONSIDERATIONSORCONCESSIONSGRANTEDBYANYONEASSOCIATEDWITHTHESALESOURCEINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEEINTERNATIONALACCOUNTINGSTANDARDS,IA
39、S40INVESTMENTPROPERTYS20043740译文投资性房地产目的本准则的目的是规范投资性房地产的会计处理和相关披露要求。范围1、本准则适用于投资性房地产的确认、计量和披露。2、除其它问题外，本准则涉及在融资租赁承租人财务报表中投资性房地产的计量和经营租赁出租人财务报表中投资性房地产的计量。本准则不涉及国际会计准则第17号租赁所包括的下列事项（1）融资租赁或经营租赁的划分；（2）投资性房地产赚取的租赁收益的确认（参见国际会计准则第18号收入）；（3）在经营租赁承租人财务报表中房地产的计量；（4）在融资租赁出租人财务报表中房地产的计量；（5）售后租回交易的会计；（6）融资租赁和经营
40、租赁的披露。3、本准则不适用于（1）森林和类似再生性自然资源；（2）矿产权、矿产勘探开采、石油、天然气和类似非再生性自然资源。定义4、本准则使用的下列术语，其含义为投资性房地产，指为赚取租金或为资本增值，或两者兼有而（由业主或融资租赁的承租人）持有的房地产（土地或建筑物，或建筑物的一部分，或两者兼有），但不包括（1）用于商品或劳务的生产或供应，或用于管理目的的房地产；（2）在正常经营过程中销售的房地产。自用房地产，指为用于商品或劳务的生产或供应，或用于管理目的而（由业主营融资租赁的承租人）持有的房地产。公允价值，指在公平交易中，熟悉情况的当事人自愿据以进行资产交换的金额。成本，指资产购置或建造
41、时，为取得该资产而支付的现金或现金等价物的金额、或其它对价的公允价值。账面金额，指在资产负债表中确认的资产金额。5、房地产投资是为了赚取租金或资本增值，或两者兼有。因此，投资性房地产产生的现金流量在很大程度上独立于企业持有的其它资产。这一点将投资性房地产与自用房地产区分开来。商品或劳务的主产或供应过程中使用的房地产（或用于管理目的房地产）产生的现金流量不仅归属于该项房地产，而且归属于在生产或供应过程中所使用的其它资产。国际会计准则第16号不动产、厂场和设备适用于自用房地产。6、投资性房地产的示例如下（1）为长期资本增值而持有的土地，不包括在正常经营过程中为短期销售而持有的土地；（2）尚未确定未
42、来用作的土地（如果企业尚未确定将其持有的土地用于自用还是用于在正常经营过程中的短期销售，则持有的土地应视为用于资本增值）；（3）报告企业拥有（或报告企业在融资租赁下持有）并在一项或多项经营租赁下租出的建筑物；（4）准备在一项或多项经营租赁下租出的空闲建筑物。7、以下项目为不属于投资性房地产的示例，因而应排除在本准则范围之外（1）持有的为在正常经营过程中销售或为销售而处于建造或开发过程中的房地产（参见国际会计准则第2号存货，例如，为了在不久的将来处置或为开发和零售而专门取得的房地产；（2）为第三方在建或在开发的房地产（参见国际会计准则第11号建造合同；（3）自用房地产（参见国际会计准则第16号不
43、动产、厂场和设备）包括（除其它资产外）持有的将来用于自用的房地产，持有的为将来开发并随后作为自用的房地产，雇员占用的房地产（无论雇员是否按市场价支付租金）以及待处置的自用房地产；（4）为将来作为投资性房地产而正在建造或开发过程中的房地产。这种房地产在建造或开发活动完成之前，适用国际会计准则第16号不动产、厂场和设备，待建造或开发活动完成时，该项房地产成为投资性房地产，适用本准则。但是，对于已经是投资性房地产、目前正在进行改建以来为将来继续作为投资性房地产使用的，则适用本准则。8、某些房地产的一部分用于赚取租金或资本增值，另外一部分则用于商品或劳务的生产或供应，或用于管理目的。如果这些部分能够分
44、别出售（或采用融资租赁方式分别出租），则企业应分别核算这些部分。如果这些部分不能分别出售，则只有在不重要的部分是用于商品或劳务的生产或供应，或用于管理目的情况下，才能将该项房地产视为投资性房地产。9、在某些情况下，企业向其持有的房地产的使用者提供辅助服务。如果该服务在整个协议中只是一个不十分重要的组成部分，则企业应将该项房地视为投资性房地产。例如，办公楼的业主向其承租人提供保安和维修服务。10、在另外一些情况下，提供的服务构成相对重要的组成部分。例如，如果一家企业拥有并经营一家旅馆，则向客人提供的服务就是整个协议的一个重要组成部分。因此，自营旅馆是自用房地产，不是投资性房地产。11、可能很难确
45、定辅助服务是否重要，从而使该项房地产不符合投资性房地产的条件。例如，旅馆有业主有时根据管理合同将某些责任转移给第三方。这类管理合同的条款差别很大。一个极端的情况是，业主可能仅是将某些日常职能委托出去，但仍保留经营旅馆所产生的现金流量变化的重大风险。12、在确定一项房地产是否符合投资性房地产的条件时，需要进行判断。企业应制定判断标准，使做出的判断符合投资性房产地产的定义，并与第511段的相指南相一致。第66段（1）要求企业披露在难以划分时所采用的判断标准。13、根据国际会计准则第17号租赁，承租人不能将在经营租赁下持有的房地产资本化。因此，承租人不应将其在这类房地产上的权益视为投资性房地产。14
46、、在某些情况下，企业将其拥有的房地产出租给其母公司或本企业在内的合并财务报表中，该项房地产不符合投资性房地产的条件，因为从整个集团来看该房地产属于自用房地产。但是，从拥有房地产的单个企业来看，如果符合了第4段中的定义，该项房地产就是投资性房地产。因此，出租人在其单独的财务报表中应将该项房地产作为投资性房地产。确认15、投资性房地产应确认为一项资产，如果当（1）与投资性房地产相关的未来经济利益很可能流入企业；（2）投资性房地产的成本能够可靠地计量。16、要确定某一项目是否符合第一项确认标准，企业需要在初始确认时，根据可取得的证据对相关未来经济利益流入的确定程度做出估计。第二项确认标准通常易于满足
47、，因为证明资产购置的交易本身就表明了它的成本。初始计量17、投资性房地产初始应按其成本计理。交易费用包括在初始计量之中。18、投资性房地产的购置成本包括买价任何可直接归属于投资性房地产的支出。例如，可直接归属于投资性房地产的支出包括法律服务的职业收费、财产转让税和其它交易费用等。19、自建投资性房地产的成本指投资性房地产建造或开发完工日的成本。在完工日之前，企业应采用国际会计准则第16号不动产、厂场和设备。在完工日，房地产成为投资性房地产，应采用本准则（参见下述第51段（5）和第59段）。20、启动费（使房地产达到工作状态所必需的启动费除外）、在投资性房地产达到计划的占用水平之前发生的初始经营
48、亏损、或在房地产的建造或开发过程中浪费的材料、人工或其它资源等不正常损失，不作为投资性房地产的成本。21、如果投资性房地产的付款额延期支付，其成本就是其与现金价格相等的金额。该项金额与总支付金额之间的差额应确认为赊销期内的利息费用。后续支出22、如果超出原先对已有投资性房地产估计的业绩标准的未来经济利益很可能流入企业，也已确认的某项投资性房地产相关的后续支出应增加投资性房地产的账面金额。所有其它后续支出应在发生的当期确认为费用。23、对取得投资性房地产后发生的支出的恰当的会计处理，依对相关投资进行初始计量和确认时对有关情况的考虑而定。例如，如果确定某项投资性房地产的账面金额时，考虑了未来经济利
49、益的损失，为恢复该资产的预期未来经济利益而发生的后续支出应当资本化。与此相同的情形还有，某项资产的买价反映了企业为使该资产达到工作状态在未来必须发生支出的义务。这方面可以举的一个例子是一幢需要整修的建筑物的购置。在这种情况下，后续支出应增加账面金额。初始确认后的计量24、企业应选择第2749段的公允价值模式或第50段的成本模式作为其会计政策，并且将选定的会计政策采用于其全部投资性房地产。25、国际会计准则第8号当期净损益、重大差错和会计政策变更规定，只有能够在企业财务报表中对事项或交易进行更恰当的列报的情况下，才能作自愿变更会计政策。从公允价值模式变更为成本模式不大可能导致更恰当的列报。26、本准则要求所有企业为计量目的（公允价值模式）或为披露目的（成本模式）而确定投资性房地产的公允价值。鼓励但不要求企业根据具独立资格的评估师的评估确定投资性房地产的公允价值。具独立资格的评估师应具有认可的相关专业资格，并具有对所评估的投资性房地产的地理位置和种类方面的近期经验。公允价值模式27、初始确认后，选择公允价值模式的企业应按公允价值计量其全部投资性房地产，但不包括第47段所描述的特例情形。28、投资性房地产公允价值变动产生的利得或损失应计入变动发生期间的净损益中。29、投资性房地产的公允价值通常就是其市场价值。公允价值应为在资产负债表日符公允价定义的、在市场上可以合理取得的最
