F7 财务报告——习题解答分享(一)

正保会计网校分享了网校学员在学习过程中遇到的一些问题并给出了相应的答案。希望大家可以从中汲取到对自己有用的知识点取得更大的进步！

1. “请问为什么land held for a currently undetermined future usd 也能作为投资性房地产的呢？”

“因为它是长期持有并且以增值为目的的。您可以看一下它上面的定义

（附定义）

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. 问题：

这里的上面说“when and only when "也就是说这个投资性资产的转换是有条件的，但他下面只是以举例的形式来说明，因此补充说明下什么情况下能transfer IAS是怎样规定的？”

“我看了一下，下面举例四种情况就是转换条件的四种情况，也就是说当用途的改变时。

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）.”