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投资性房地产属于企业的其他业务活动,那么应该是投资性房地产账面价值结转到其他业务成本,同时收到的款项确认为其他业务收入。对于公允价值计量的投资性房地产,把累计形成的公允价值变动损益一次性确认为其他业务收入。此时之前确认的递延所得税也同时结转,另外对于计入到资本公积中的公允价值变动应该也转出确认为其他业务收入。也就是资产处置的时候就是算总账的时候,之前形成的暂时性差异要一次性转回。这样的处理模式基本上和公允价值剂量的金融资产的处理类似。
If the investment real estate belongs to other business activities of the enterprise, then the book value of the investment real estate should be carried over to other business costs and the money received should be recognized as other business income. For the investment real estate measured by fair value, the cumulative gain or loss from changes in fair value is recognized as other business income at one time. The deferred income tax recognized before this period is also carried forward at the same time. In addition, changes in the fair value recorded in the capital reserve should also be transferred out and recognized as other business receipts. That is, when the asset disposal is the general ledger when the temporary differences formed before the one-time transfer back. This model of treatment is basically similar to the handling of financial assets at fair value.