fairvaluemodelforsubsequentmeasurementofinvestmentproperty采用公允價(jià)值模式進(jìn)行后續(xù)計(jì)量的投資性房地產(chǎn)
【講解】
subsequent[’sʌbsɪkw(ə)nt]adj.后來的，隨后的
e.g.Forinvestmentpropertyaccountedforusingthefairvaluemodel,achangefromthefairvaluemodeltothecostmodelisnotpermitted.
transfer[træns’fɜː;trɑːns-;-nz-]n.轉(zhuǎn)換
dateoftransfer轉(zhuǎn)換日
e.g.Foratransferfrominvestmentpropertycarriedatthefairvaluemodeltoowner-occupiedproperty,itsfairvalueatthedateoftransferisregardedasthecarryingamountoftheowner-occupiedproperty.Thedifferencebetweenthefairvalueandtheoriginalcarryingamountisrecognizedinprofitorlossforthecurrentperiod.
【譯】采用公允價(jià)值模式計(jì)量的投資性房地產(chǎn)轉(zhuǎn)換為自用房地產(chǎn)時(shí)，應(yīng)當(dāng)以其轉(zhuǎn)換當(dāng)日的公允價(jià)值作為自用房地產(chǎn)的賬面價(jià)值，公允價(jià)值與原賬面價(jià)值的差額計(jì)入當(dāng)期損益。
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