企业会计准则第3号——投资性房地产（accounting standards for enterprises no. third - investment real estate）

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1、企业会计准则第3号——投资性房地产（AccountingstandardsforEnterprisesNo.third-investmentrealestate）AccountingstandardsforEnterprisesNo.third-investmentrealestateAccountingstandardsforEnterprisesNo.third-investmentrealestateChapterIGeneralProvisionsArticle1thesestandardsareformulatedin

2、accordancewiththeaccountingstandardsforenterprises-basicstandards,inordertoregulatetheconfirmation,measurementandrelatedinformationdisclosureofinvestmentrealestate.Secondinvestmentrealestate,istoearnrentorcapitalappreciation,orbothoftheholdingsofrealestate.Investment

3、propertyshallbemeasuredandsoldseparately.Third,theguidelinesregulatethefollowinginvestmentrealestate:(1)therighttotheuseoflandforlease.(two)therighttouselandforalongperiodoftimeafterholdingandpreparingtoaddvalue.(three)buildingsownedandleasedbyanenterprise.Thefollowi

4、ngfourthitemsdonotbelongtotheinvestmentproperty:(1)realestateforpersonaluse,thatis,realestateheldfortheproductionofgoods,servicesormanagement.(two)realestateasinventory.Fifthofthefollowingitemsshallbegovernedbyotherrelevantaccountingstandards:(1)therentalincomeofinve

5、stmentrealestateandthetreatmentofaftersaleandleasebackshallbegovernedbytheaccountingstandardsforEnterprisesNo.twenty-first-lease.(two)therealestateconstructiononbehalfofenterprisesshallbegovernedbytheaccountingstandardsforEnterprisesNo.fifteenth-constructioncontracts

6、.ThesecondchapteristheconfirmationandinitialmeasurementSixthinvestmentrealestateatthesametimemeetthefollowingconditions,tobeconfirmed:(1)theeconomicinterestsoftheinvestmentpropertyarelikelytoflowintotheenterprise;(two)thecostoftheinvestmentrealestatecanbemeasuredreli

7、ably.Theinvestmentrealestateobtainedbyseventhenterprisesshallbeinitiallymeasuredaccordingtothecostatthetimeofacquisition.(1)thecostofpurchasinganinvestmentrealestate,includingthepurchasepriceandrelatedtaxesandexpenses,maybedirectlyattributabletotheasset.(two)thecosto

8、fbuildinganinvestmentrealestatebyitself,consistingofthenecessaryexpensesincurredbeforetheconstructionoftheassetreachesitsintendedst