| | |
| Accounting Standards for Enterprises No. 3 —Investment Real Estates | | 企业会计准则第3号－－投资性房地产 |
(No. 3 [2006] of the Ministry of Finance; February 15, 2006) | |
（财会[2006]3号 二○○六年二月十五日） |
| |
|
| Chapter I General Provisions | | 第一章 总则 |
| |
|
| Article 1 For the purpose of regulating the recognition and measurement of investment real estates as well as the disclosure of the relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises —Basic Standards. | | 第一条 为了规范投资性房地产的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。 |
| |
|
| Article 2 The term "investment real estates" refers to the real estates held for generating rent and/or capital appreciation. | | 第二条 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。 |
The investment real estate shall be able to be measured and sold separately. | |
投资性房地产应当能够单独计量和出售。 |
| |
|
| Article 3 These standards shall apply to the following investment real estates: | | 第三条 本准则规范下列投资性房地产： |
| |
|
| (1) The right to use any land which has already been rented; | | （一）已出租的土地使用权。 |
| |
|
| (2) The right to use any land which is held and prepared for transfer after appreciation; and | | （二）持有并准备增值后转让的土地使用权。 |
| |
|
| (3) The right to use any building which has already been rented. | | （三）已出租的建筑物。 |
| |
|
| Article 4 The following items do not fall within the scope of investment real estates: | | 第四条 下列各项不属于投资性房地产： |
| |
|
| (1)The real estates for self-use, namely the real estates held for manufacturing commodities, rendering labor services or business management; and | | （一）自用房地产，即为生产商品、提供劳务或者经营管理而持有的房地产。 |
| |
|
| (2)The real estates treated as inventories. | | （二）作为存货的房地产。 |
| |
|
| Article 5 The following items shall be governed by other relevant accounting standards: | | 第五条 下列各项适用其他相关会计准则： |
| |
|
| (1)The real estates built enterprises for others shall be governed by the Accounting Standards for Enterprises —Construction Contracts; and | | （一）企业代建的房地产，适用《企业会计准则第15 号——建造合同》。 |
| |
|
| (2)The income from rents of investment real estates, and the leaseback of investment real estates shall be governed by the Accounting Standards for Enterprises No. 21—Leasing. | | （二）投资性房地产的租金收入和售后租回，适用《企业会计准则第21 号——租赁》。 |
| |
|
| Chapter II Recognition and Initial Measurement | | 第二章 确认和初始计量 |
| |
|
| Article 6 No investment real estate may be recognized unless it satisfies the following conditions simultaneously: | | 第六条 投资性房地产同时满足下列条件的，才能予以确认： |
| |
|
| (1)The economic benefits relating to this investment real estate are likely to flow into the enterprise; and | | （一）与该投资性房地产有关的经济利益很可能流入企业； |
| |
|
| (2)The cost of the investment real estate can be reliably measured. | | （二）该投资性房地产的成本能够可靠地计量。 |
| |
|
| Article 7 The investment real estate shall be initially measured at its cost. | | 第七条 投资性房地产应当按照成本进行初始计量。 |
| |
|
| (1)The cost of an investment real estate by acquisition includes the acquisition price, relevant taxes, and other expenses which are directly attributable to the asset. | | （一）外购投资性房地产的成本，包括购买价款、相关税费和可直接归属于该资产的其他支出。 |
．．．．．． | |
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥300.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |