國際會計準(zhǔn)則40【外文翻譯】

1、外文文獻翻外文文獻翻譯、、外文原文原文：InternationalAccountingStard40InvestmentPropertyScope1ThisStardshallbeappliedintherecognitionmeasurementdisclosureofinvestmentproperty.2Investmentpropertyisheldtoearnrentalsfcapitalappreciationboth.Th

2、erefeaninvestmentpropertygeneratescashflowslargelyindependentlyoftheotherassetsheldbyanentity.Thisdistinguishesinvestmentpropertyfromowneroccupiedproperty.Theproductionsupplyofgoodsservices(theuseofpropertyfadministrativ

3、epurposes)generatescashflowsthatareattributablenotonlytopropertybutalsotootherassetsusedintheproductionsupplyprocess.IAS3PropertyPlantEquipmentappliestoowneroccupiedproperty.Recognition15Investmentpropertyshallberecognis

4、edasanassetwhenonlywhen:(a)itisprobablethatthefutureeconomicbenefitsthatareassociatedwiththeinvestmentpropertywillflowtotheentity(b)thecostoftheinvestmentpropertycanbemeasuredreliably.Measurementatrecognition4Aninvestmen

5、tpropertyshallbemeasuredinitiallyatitscost.Transactioncostsshallbeincludedintheinitialmeasurement.5Thecostofapurchasedinvestmentpropertycomprisesitspurchasepriceanydirectlyattributableexpenditure.Directlyattributableexpe

6、nditureincludesfexampleprofessionalfeesflegalservicespropertytransfertaxesothertransactioncosts.Measurementafterrecognition6ThisStardrequiresallentitiestodeterminethefairvalueofinvestmentincomefromcurrentleasesreasonable

7、supptableassumptionsthatrepresentwhatknowledgeablewillingpartieswouldassumeaboutrentalincomefromfutureleasesinthelightofcurrentconditions.Italsoreflectsonasimilarbasisanycashoutflows(includingrentalpaymentsotheroutflows)

8、thatcouldbeexpectedinrespectoftheproperty.Someofthoseoutflowsarereflectedintheliabilitywhereasothersrelatetooutflowsthatarenotrecognisedinthefinancialstatementsuntilalaterdate(egperiodicpaymentssuchascontingentrents).14T

9、hedefinitionoffairvaluerefersto‘knowledgeablewillingparties’.Inthiscontext‘knowledgeable’meansthatboththewillingbuyerthewillingsellerarereasonablyinfmedaboutthenatureacteristicsoftheinvestmentpropertyitsactualpotentialus

10、esmarketconditionsattheendofthereptingperiod.Awillingbuyerismotivatedbutnotcompelledtobuy.Thisbuyerisneitherovereagerndeterminedtobuyatanyprice.Theassumedbuyerwouldnotpayahigherpricethanamarketcomprisingknowledgeablewill

11、ingbuyerssellerswouldrequire.tosellatanypricenonepreparedtoholdoutfapricenotconsideredreasonableincurrentmarketconditions.Thewillingsellerismotivatedtoselltheinvestmentpropertyatmarkettermsfthebestpriceobtainable.Thefact

12、ualcircumstancesoftheactualinvestmentpropertyownerarenotapartofthisconsiderationbecausethewillingsellerisahypotheticalowner(egawillingsellerwouldnottakeintoaccounttheparticulartaxcircumstancesoftheactualinvestmentpropert

13、yowner).15Thedefinitionoffairvaluereferstoanarm’slengthtransaction.Anarm’slengthtransactionisonebetweenpartiesthatdonothaveaparticularspecialrelationshipthatmakespricesoftransactionsunacteristicofmarketconditions.Thetran

14、sactionispresumedtobebetweenunrelatedpartieseachactingindependently.16Thebestevidenceoffairvalueisgivenbycurrentpricesinanactivemarketfsimilarpropertyinthesamelocationconditionsubjecttosimilarleaseothercontracts.Anentity