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第一章总则第一条为了规范投资性房地产的确认、计量和相关信息的披露,根据《企业会计准则——基本准则》,制定本准则。第二条投资性房地产,是指为赚取租金或资本增值,或两者兼有而持有的房地产。投资性房地产应当能够单独计量和出售。第三条本准则规范下列投资性房地产:(一)已
Chapter I General Provisions Article 1 In order to standardize the confirmation and measurement of investment real estate and the disclosure of relevant information, this Standard is formulated in accordance with the Accounting Standards for Business Enterprises - Basic Standards. Article 2 Investment real estate refers to real estate held for earning rent or capital appreciation or both. Investment real estate should be measured and sold separately. Article 3 The Code regulates the following investment real estate: (I) Already