两者之间的差异,如果是一个gain,那么就进入到OCI,如果是一个loss,就进入到P/L作为费用。 再来看投资性房地产的fair value model公允价值模型。 这个模型是每年的年底都会去做。每年年底,把期初值调整为当年年底的公允价值fair value,差异进入到利润表P/L。 如果是gain,借记资产,收益进利润表。如果是loss,损失进...
fair value modelSummary This chapter presents the point that International Accounting Standard 40 (IAS 40) shall be applied in the recognition, measurement and disclosure of investment property. IAS 40 applies to the measurement in a lessee's financial statements of investment property held under a ...
1) fair value: 投资资产以fair value计算,fair value中的变化应在收入陈述中体现。 2) st model: st model是IAS16号《资产、厂房和设备》的基本处理准则。IAS16号规定,投资资产应贬低价值(少于累计损失)计算。以st value记帐的企业应公开其投资资产的fair value。 除以增值为前提的情况外,记帐模式不得转换。《...
1）fairvalue：投资资产以fairvalue计算，fairvalue中的变化应在收入陈述中体现。 2）costmodel：costmodel是IAS16号《资产、厂房和设备》的基本处理准则。IAS16号规定，投资资产应贬低价值（少于累计损失）计算。以costvalue记帐的企业应公开其投资资产的fairvalue. 除以增值为前提的情况外，记帐模式不得转换。《标准》...
Fair Value Model IAS 40 prescribes when to use fair value but IFRS 13 Fair Value Measurement defines fair value and identifies how to measure fair value. After initial recognition, an entity that chooses the fair value model must measure all of investment properties at fair value (except in ...
1) fair value: 投资资产以fair value计算,fair value中的变化应在收入陈述中体现。 2) cost model: cost model是IAS16号《资产、厂房和设备》的基本处理准则。IAS16号规定,投资资产应贬低价值(少于累计损失)计算。以cost value记帐的企业应公开其投资资产的fair value. ...
IAS 40 permits enterprises to choose between: [IAS 40.30] a fair value model; and a cost model. One method must be adopted for all of an entity's investment property. Change is permitted only if this results in a more appropriate presentation. IAS 40 notes that this is highly unlikely fo...
IAS 40 prescribes when to use fair value but IFRS 13 Fair Value Measurement defines fair value and identifies how to measure fair value. After initial recognition, an entity that chooses the fair value model must measure all of investment properties at fair value (except in exceptional circumstan...
a fair value model, and a cost model. One method must be adopted for all of an entity's investment property. Change is permitted only if this results in a more appropriate presentation. IAS 40 notes that this is highly unlikely for a change from a fair value model to a cost model. F...
IAS 40, Investment Property, is an international accounting standard. This standard differs substantially from current Swedish accounting rules. According to the fair value model in IAS 40, investment properties should be continually reported at their fair value, and changes in value represent a compon...