2023年全國(guó)碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目IAS40InvestmentProperty外文出處InternationalAccountingStards外文作者InternationalAccountingStardsCommittee原文：原文：IAS40InvestmentPropertyObjectiveTheobjectiveofthisStardistoprescribetheaccountingtreatmentfinvestm

2、entpropertyrelateddisclosurerequirements.Scope1.ThisStardshouldbeappliedintherecognitionmeasurementdisclosureofinvestmentproperty.2.AmongotherthingsthisStarddealswiththemeasurementinalesseesfinancialstatementsofinvestmen

3、tpropertyheldunderafinanceleasewiththemeasurementinalesssfinancialstatementsofinvestmentpropertyleasedoutunderanoperatinglease.ThisStarddoesnotdealwithmatterscoveredinIAS17Leasesincluding:(a)classificationofleasesasfinan

4、celeasesoperatingleases(b)recognitionofleaseincomeearnedoninvestmentproperty(seealsoIAS18evenue)(c)measurementinalesseesfinancialstatementsofpropertyheldunderanoperatinglease(d)measurementinalesssfinancialstatementsofpro

5、pertyleasedoutunderafinancelease(e)accountingfsaleleasebacktransactions(f)disclosureaboutfinanceleasesoperatingleases.dinarycourseofbusiness(b)lheldfacurrentlyundeterminedfutureuse.(Ifanenterprisehasnotdeterminedthatitwi

6、llusetheleitherasowneroccupiedpropertyfshttermsaleinthedinarycourseofbusinessthelisconsideredtobeheldfcapitalappreciation)(c)abuildingownedbythereptingenterprise(heldbythereptingenterpriseunderafinancelease)leasedoutunde

7、ronemeoperatingleases(d)abuildingthatisvacantbutisheldtobeleasedoutunderonemeoperatingleases.7.ThefollowingareexamplesofitemsthatarenotinvestmentpropertytherefefalloutsidethescopeofthisStard:(a)propertyheldfsaleinthedina

8、rycourseofbusinessintheprocessofconstructiondevelopmentfsuchsale(seeIAS2Inventies)fexamplepropertyacquiredexclusivelywithaviewtosubsequentdisposalinthenearfuturefdevelopmentresale(b)propertybeingconstructeddevelopedonbeh

9、alfofthirdparties(seeIAS11ConstructionContracts)(c)owneroccupiedproperty(seeIAS16PropertyPlantEquipment)including(amongotherthings)propertyheldffutureuseasowneroccupiedpropertypropertyheldffuturedevelopmentsubsequentusea

10、sowneroccupiedpropertypropertyoccupiedbyemployees(whethernottheemployeespayrentatmarketrates)owneroccupiedpropertyawaitingdisposal(d)propertythatisbeingconstructeddevelopedffutureuseasinvestmentproperty.IAS16appliestosuc

11、hpropertyuntilconstructiondevelopmentiscompleteatwhichtimethepropertybecomesinvestmentpropertythisStardapplies.HoweverthisStarddoesapplytoexistinginvestmentpropertythatisbeingredevelopedfcontinuedfutureuseasinvestmentpro

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