掌握ACCA考试的内容是帮助学员更好理解财会知识的关键,在备考的过程中学员不仅要了解考试的重难点,还需要掌握并理解知识点的学员的内容。ACCA考试知识点investment property怎么理解?
ACCA考试知识点investment property是学员需要掌握的内容,在备考的时候,学员要认真的备考,并运用在ACCA考试中去。下面是给大家总结的ACCA知识点的内容:
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1、definition
heki to eam rentals or for capital appreciation or both
2、recognition
definition
Probable future economic benefits will flow to the entity
Cost can be measured reliably
3、measurement
at recognition
after recognition
4、transfer
investment property to owner-occupied property
investment property to inventory
owner-occupied property to investment property using fair value model
inventory to investment property using fair value model
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