🤨今天SBR你复习了多少？？
发布时间：2025-08-27 17:39:13
🤨今天SBR你复习了多少？？
前段时间刚刚买了iReader，哈哈哈三管齐下，纸质胡画，墨水屏电脑随机看，但是还是看纸复习好用好背\nIAS 40 Investment Property 投资性房地产\n1. Definition\nIAS 40 Investment Property relates to property (land or buildings) held (by the owner or by the lessee as a right-of-use asset) to earn rentals (under operating lease) or for capital appreciation or both. 国际会计准则40投资物业涉及（由业主或承租人作为使用权资产）持有以赚取租金（根据经营租赁）或用于资本增值或两者兼而有之的物业（土地或建筑物）。\n属于 IP:\n- Land held for long-term capital appreciation 为长期资本增值而持有的土地\n- Undetermined future use 未来用途未定\n- Buildings leased out under an operating lease 根据经营租约出租的楼宇\n- Vacant buildings held to be leased out under an operating lease. 根据经营租约出租的空置楼宇。\n#ACCA冲冲冲 #商科暑期专项 #证书暑期专项#下一站大学 #ACCA #acca #ACCA备考 #acca学习 #acca考试 #acca证书