What is the memory formula of investment real estate?

Holding investment real estate, capital appreciation rental income, if used for inventory or personal use, may not belong to this management. Enterprises build real estate on their behalf, and construction contracts are regulated. After-sale leaseback and rent shall be subject to the lease standard, and the interest inflow cost shall be determined. At the same time, the satisfied party confirms that when the cost is initially calculated, outsourcing is like buying things, and the cost is determined by self-construction and is based on the scheduled availability.

Other formulas of investment real estate memory

If the conditions are not mature, don't be angry if you include it in the profit and loss. Subsequent measurement should be divided into two modes: fair cost. Fixed assets should be built by cost measurement. If the land use right is determined by intangible assets, the fair model method should be adopted. Active market price is reasonable, fair value is lasting, and profit and loss are not allowed to be amortized. Once the measurement method is determined, it should not be changed and changed at will.

If the cost is changed to fairness, it belongs to the reform of accounting policy. If the cost is changed fairly, the standard is obviously not allowed. If there is conclusive evidence to prove that it has changed its use, it is necessary to convert assets, and the cost model should be based on the book. If there is any difference in the fair book value of the fair model on that day, it will be converted into profit and loss for personal use. If it is converted to personal use, the loss of price difference will increase the rights and interests. At the time of final disposal, the difference goes into profit and loss.

There are also five items, including category, amount and model, cost discount model, impairment theory, fair basis and method, changes, conversions and reasons that affect profit and loss, influence of profit and loss rights and interests, current disposal and influence.