What Is Investment Real Estate?
The so-called investment real estate refers to the real estate that is held for rent or capital appreciation or both. New accounting criterion Three types of investment real estate are mainly regulated.
(1) the land use rights that have been leased.
(2) land held and ready for value pfer.
Use
Quan,
(3) buildings already rented.
Note: self employed real estate and real estate as inventory are not investment real estate accounting.
Range
。
The new accounting standards for enterprises provide the following provisions for the use of fair value to calculate investment real estate.
1. the measurement of fair value should satisfy two conditions simultaneously. Firstly, there is an active real estate market in the location of investment real estate.
Second, enterprises can obtain similar or similar real estate market prices and other related information from the real estate paction market, so as to make a reasonable estimation of the fair value of investment real estate.
2. the fair value measurement model should be adopted. If the depreciation or amortization of the investment real estate is depreciated, the book value should be adjusted on the basis of the fair value of the investment real estate on the balance sheet date. The difference between the fair value and the original book value should be included in the profits and losses of the current period.
3., the fair value model has been used to measure investment real estate and can not be converted from the fair value mode to the cost mode.
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