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F7 財務報告——習題解答分享(一)
正保會計網校分享了網校學員在學習過程中遇到的一些問題并給出了相應的答案。希望大家可以從中汲取到對自己有用的知識點取得更大的進步！
1. “請問為什么land held for a currently undetermined future usd 也能作為投資性房地產的呢？”
“因為它是長期持有并且以增值為目的的。您可以看一下它上面的定義
（附定義）
Investment propertyis property （land or a building – or part of a building – or both）held （by the owner or by the lessee under a finance lease） to earn rentals or for capital appreciation or both, rather than for:
√ use in the production or supply of goods or services or for administrative purposes; or
√ sale in the ordinary course of business.”
2. 問題：
這里的上面說“when and only when "也就是說這個投資性資產的轉換是有條件的，但他下面只是以舉例的形式來說明，因此補充說明下什么情況下能transfer IAS是怎樣規(guī)定的？”
“我看了一下，下面舉例四種情況就是轉換條件的四種情況，也就是說當用途的改變時。
12.8 Transfers
Transfers to and from investment property are made when and only when there is a change in use evidenced by:
√ commencement of owner-occupation （for a transfer from investment property to owner-occupied property）;
√ commencement of development with a view to sale （for a transfer from investment property to inventories）;
√ end of owner-occupation （for a transfer from owner-occupied property to investment property）;
√ commencement of an operating lease to another party （for a transfer from inventories to investment property）.”
【我要糾錯】 責任編輯：Sarah
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