注册会计师-会计第1页第01讲投资性房地产本章内容比较重要，其相关知识点曾在2014年专业阶段考试中结合所得税费用进行考查，在2010年专业阶段考试中结合会计差错进行考查。本章在学习中应当重点把握公允价值模式下投资性房地产的会计处理、非投资性房地产与投资性房地产的转换、投资性房地产后续计量模式的变更。I.投资性房地产的含义投资性房地产，是指为赚取租金或资本增值，或两者兼有而持有的房地产。Theterm"investmentproperty"referstotherealestatesheldforgeneratingrentincomeand/orcapitalappreciation.II.投资性房地产的后续计量投资性房地产的后续计量具有成本和公允价值两种模式，通常应当采用成本模式计量，满足特定条件时可以采用公允价值模式计量。Thecostmodelandfairvaluemodelaretwosubsequentmeasurementmodelsofinvestmentproperties.Thecostmodelisgenerallyappliedwhilethefairvaluemodelisonlyusedwhenspecialconditionsbeingmet.但是，同一企业只能采用一种模式对所有投资性房地产进行后续计量，不得同时采用两种计量模式。However,foronecompanyonemodelofsubsequentmeasurementshouldbeconsistentlyappliedforallinvestmentpropertiesandbothmodelsshouldnotbeappliedsimultaneously.企业对投资性房地产的计量模式一经确定，不得随意变更。只有在房地产市场比较成熟、能够满足采用公允价值模式条件的情况下，才允许企业对投资性房地产从成本模式计量变更为公允价值模式计量。Onceanenterprise'smodelforthemeasurementoftheinvestmentpropertyisdecided,itshallnotbechangedrandomly.Onlywhentherealestatemarketismatureandtheconditionstoadoptfairvaluemodelcanbemet,theenterprisecanbeallowedtochangethemeasurementofinvestmentrealestatefromthecostmodeltothefairvaluemodel.成本模式转为公允价值模式的，应当作为会计政策变更处理，并按计量模式变更时公允价值与账面价值的差额调整期初留存收益。Iftheenterprisereplacesthecostmodelbythefairvaluemodel,itshallbeconsideredthatithaschangeditsaccountingpolicy.Andthebeginningretainedearningsshouldbeadjustedaccordingtothedifferencebetweenthefairvalueandbookvalueatthetimeofchangingmeasurementmodel已采用公允价值模式计量的投资性房地产，不得从公允价值模式转为成本模式。Foraninvestmentpropertythathasbeenmeasuredthroughthefairvaluemodel...
