國際會(huì)計(jì)準(zhǔn)則40【外文翻譯】

一、外文原文原文：

外文文獻(xiàn)翻譯InternationalAccountingStandard40InvestmentPropertyScopeThisStandardshallbeappliedintherecognition,measurementanddisclosureofinvestmentproperty.Investmentpropertyisheldtoearnrentalsorforcapitalappreciationorboth.Therefore,aninvestmentpropertygeneratescashflowslargelyindependentlyoftheother assets held by an entity. This distinguishes investment property owner-occupiedproperty.Theproductionorsupplyofgoodsorservices(ortheuseofpropertyforadministrativepurposes)generatescashflowsthatareattributablenotonlytoproperty,butalsotootherassetsusedintheproductionorsupplyprocess.IAS3Property,Plantandtoowner-occupiedproperty.Recognition15Investmentpropertyshallberecognisedasanassetwhen,andonlywhen:itisprobablethatthefutureeconomicbenefits thatareassociatedwithinvestmentpropertywillflowtotheentity;andthecostoftheinvestmentpropertycanbemeasuredreliably.MeasurementatrecognitionAninvestmentpropertyshallbemeasuredinitiallyatitscost.Transactionshallbeincludedintheinitialmeasurement.Thecostofapurchasedinvestmentpropertycomprisesitspurchasepriceandanydirectlyattributableexpenditure.Directlyattributableexpenditureincludes,forexample,professionalfeesforlegalservices,propertytransfertaxesandtransactioncosts.MeasurementafterrecognitionThisStandardrequiresallentitiestodeterminethefairvalueofinvestmentproperty,forthepurposeofeithermeasurement(iftheentityusesthefairvaluemodel)ordisclosure(ifitusesthecostmodel).Anentityisencouraged,butnotrequired,todeterminethefairvalueofinvestmentpropertyonthebasisofavaluationbyanindependentvaluerwhoholdsarecognisedandrelevantprofessionalqualificationandhasrecentexperienceinthelocationandcategoryoftheinvestmentpropertybeingvalued.FairvaluemodelAfterinitialrecognition,anentitythatchoosesthefairvaluemodelshallmeasureallofitsinvestmentpropertyatfairvalue,exceptinthecasesdescribedinparagraph47.Againorlossarisingfromachangeinthefairvalueofinvestmentpropertyshallberecognisedinprofitorlossfortheperiodinwhichitarises.Thefairvalueofinvestmentpropertyisthepriceatwhichthepropertycouldbeexchangedbetweenknowledgeable,willingpartiesinanarm’slengthtransaction(seeparagraph5).Fairvaluespecificallyexcludesanestimatedpriceinflateddeflatedbyspecialtermsorcircumstancessuchasatypicalfinancing,saleandleasebackarrangements,specialconsiderationsorconcessionsgrantedbyanyoneassociatedwiththesale.Anentitydeterminesfairvaluewithoutanydeductionfortransactioncostsmayincuronsaleorotherdisposal.Thefairvalueofinvestmentpropertyshallreflectmarketconditionsattheendofthereportingperiod.ECstaffconsolidatedversionasof16SeptemberEN–EUIAS40FORINFORMATIONPURPOSESONLYFairvalueistime-specificasofagivendate.Becausemarketconditionsmaychange,theamountreportedasfairvaluemaybeincorrectorinappropriateestimatedasofanothertime.Thedefinitionoffairvaluealsoassumessimultaneousexchangeandcompletionofthecontractforsalewithoutanyvariationinpricethatmightbemadeinanarm’slengthtransactionbetweenknowledgeable,willingpartiesifexchangeandcompletionarenotsimultaneous.Thefairvalueofinvestmentpropertyreflects,amongotherthings,rentalincomefromcurrentleasesandreasonableandsupportableassumptionsthatrepresentwhatknowledgeable,willingpartieswouldassumeabout rentalincomefromfutureleasesinthelight ofcurrentconditions.Italsoreflects,onasimilarbasis,anyoutflows(includingrentalpaymentsandotheroutflows)thatcouldbeexpectedrespectoftheproperty.Someofthoseoutflowsarereflectedintheliabilitywhereasothersrelatetooutflowsthatarenotrecognisedinthefinancialstatementsuntilalaterdate(egperiodicpaymentssuchascontingentrents).Thedefinitionoffairvaluerefersto‘knowledgeable,willingparties’.Inthiscontext,‘knowledgeable’meansthatboththewillingbuyerandthewillingsellerarereasonablyinformedaboutthenatureandcharacteristicsoftheinvestmentproperty,itsactualandpotentialuses,andmarketconditionsattheendofthereportingperiod.Awillingbuyerismotivated,butnotcompelled,tobuy.Thisbuyerisneitherover-eagernordeterminedtobuyatanyprice.Theassumedbuyerwouldnotpayahigherpricethanamarketcomprisingknowledgeable,willingbuyersandsellerswouldrequire.tosellatanyprice,noronepreparedtoholdoutforapricenotconsideredreasonableincurrentmarketconditions.Thewillingsellerismotivatedtoselltheinvestmentpropertyatmarkettermsforthebestpriceobtainable.Thefactualcircumstancesofthe actualinvestmentpropertyownerarenotapartofthisconsiderationbecausethewillingsellerisahypotheticalowner(egawillingsellerwouldnottakeintoaccounttheparticulartaxcircumstancesoftheactualinvestmentpropertyowner).Thedefinitionoffairvaluereferstoanarm’slengthtransaction.Anarm’slengthtransactionisonebetweenpartiesthatdonothaveaparticularorspecialrelationshipthatmakespricesoftransactionsuncharacteristicofmarketconditions.Thetransactionispresumedtobebetweenunrelatedparties,eachactingindependently.Thebestevidenceoffairvalueisgivenbycurrentpricesinanactivemarketforsimilarpropertyinthesamelocationandconditionandsubjecttosimilarleaseothercontracts.Anentitytakescaretoidentifyanydifferencesinthenature,locationorconditionoftheproperty,orinthecontractualtermsoftheleasesandothercontractsrelatingtotheproperty.Intheabsenceofcurrentpricesinanactivemarketofthekinddescribedparagraph45,anentityconsidersinformationfromavarietyofsources,including:currentpricesinanactivemarketforpropertiesofdifferentnature,conditionorlocation(orsubjecttodifferentleaseorothercontracts),adjustedtoreflectthosedifferences;recentpricesofsimilarpropertiesonlessactivemarkets,withadjustmentstoreflectanychangesineconomicconditionssincethedateofthetransactionsoccurredatthoseprices;anddiscountedcashflowprojectionsbasedonreliableestimatesoffuturecashflows,supportedbythetermsofanyexistingleaseandothercontractsandpossible)byexternalevidencesuchascurrentmarketrentsforsimilarpropertiesinthesamelocationandcondition,andusingdiscountratesthatreflectcurrentmarketassessmentsoftheuncertaintyintheamountandtimingofthecashflows.Insomecases,thevarioussourceslistedinthepreviousparagraphmaysuggestdifferentconclusionsaboutthefairvalueofaninvestmentproperty.Anentityconsidersthereasonsforthosedifferences,inordertoarriveatthemostreliableestimateoffairvaluewithinarangeofreasonablefairvalueestimates.ECstaffconsolidatedversionasof16September2009,EN–EUIAS40INFORMATIONPURPOSESONLYInexceptionalcases,thereisclearevidencewhenanentityfirstacquiresaninvestmentproperty(orwhenanexistingpropertyfirstbecomesinvestmentpropertyafterachangeinuse)thatthevariabilityintherangeofreasonablefairvalueestimateswillbesogreat,andtheprobabilitiesofthevariousoutcomessodifficulttoassess,thattheusefulnessofasingleestimateoffairvalueisnegated.Thismayindicatethatthefairvalueofthepropertywillnotbereliablydeterminableonacontinuingbasis(seeparagraph47).Fairvaluediffersfromvalueinuse,asdefinedinIAS36ImpairmentofFairvaluereflectstheknowledgeandestimatesofknowledgeable,willingbuyersandsellers.Incontrast,valueinusereflects theentity’sestimates,includingtheeffectsoffactorsthatmaybespecifictotheentityandnotapplicabletoentitiesingeneral.Forexample,fairvaluedoesnotreflectanyofthefollowingfactorstotheextentthattheywouldnotbegenerallyavailabletoknowledgeable,willingbuyersandsellers:additionalvaluederivedfromthecreationofaportfolioofpropertiesdifferentlocations;synergiesbetweeninvestmentpropertyandotherassets;legalrightsorlegalrestrictionsthatarespecificonlytothecurrent owner;and

taxbenefitsortaxburdensthatarespecifictothecurrentowner.Indeterminingthecarryingamountofinvestmentpropertyunderthefairvaluemodel,anentitydoesnotdouble-countassetsorliabilitiesthatarerecognisedasseparateassetsorliabilities.Forexample:equipmentsuchasliftsorair-conditioningisoftenanintegralpartofabuildingandisgenerallyincludedinthefairvalueoftheinvestmentproperty,ratherthanrecognisedseparatelyasproperty,plantandequipment.ifanofficeisleasedonafurnishedbasis,thefairvalueoftheofficegenerallyincludesthefairvalueofthefurniture,becausetherentalincomerelatestothefurnishedoffice.Whenfurnitureisincludedinthefairvalueofinvestmentproperty,anentitydoesnotrecognisethatfurnitureasaseparateasset.thefairvalueofinvestmentpropertyexcludesprepaidoraccruedoperatingleaseincome,becausetheentityrecognisesitasaseparateliabilityorasset.The fair value of investment property does not reflect future expenditurethatwillimproveorenhancethepropertyanddoesnotreflecttherelatedfuturebenefitsfromthisfutureexpenditure.Insomecases,anentityexpectsthatthepresentvalueofitspaymentsrelatingtoaninvestmentproperty(otherthanpaymentsrelatingtorecognisedliabilities)willexceedthepresentvalueoftherelatedcashreceipts.AnentityappliesIASProvisions,ContingentLiabilitiesandContingentAssetstodeterminewhethertorecognisealiabilityand,ifso,howtomeasureit.InabilitytodeterminefairvaluereliablyThereisarebuttablepresumptionthatanentitycanreliablydeterminethefairvalueofaninvestmentpropertyonacontinuingbasis.However,inexceptionalcases,thereisclearevidencewhenanentityfirstacquiresaninvestmentproperty(orwhenanexistingpropertyfirstbecomesinvestmentpropertyafterachangeinuse)thatthefairvalueoftheinvestmentpropertyisnotreliablydeterminableonacontinuingThisariseswhen,andonlywhen,comparablemarkettransactionsareinfrequentandalternativereliableestimatesoffairvalue(forexample,basedondiscountedcashflowprojections)arenotavailable.Ifanentitydeterminesthatthefairvalueofaninvestmentpropertyunderconstructionisnotreliablydeterminablebutexpectsthefairvalueofthepropertytobereliablydeterminablewhenconstructioniscomplete,itshallmeasurethatinvestmentpropertyunderconstructionatcostuntileitheritsfairvaluebecomesreliablydeterminableorconstructioniscompleted(whicheverisearlier).Ifanentitydeterminesthatthefairvalueofaninvestmentproperty(otherthanan investment property under construction) is not reliably determinable on acontinuingbasis,theentityshallECstaffconsolidatedversionasof16September2009,ENIAS40FORINFORMATIONPURPOSESONLY8measurethatinvestmentpropertyusingthecostmodelinIAS16.Theresidualvalueoftheinvestmentpropertyshallbeassumedtobezero.TheentityshallapplyIAS16untildisposaloftheinvestmentproperty.Intheexceptionalcaseswhenanentityiscompelled,forthereasongiveninparagraph53,tomeasureaninvestmentpropertyusingthecostmodelinaccordancewithIAS16,itmeasuresatfairvalueallitsotherinvestmentproperty,includinginvestmentpropertyunderconstruction.Inthesecases,althoughanentitymayusethecostmodelforoneinvestmentproperty,theentityshallcontinuetoaccountforeachoftheremainingpropertiesusingthefairvaluemodel.Ifanentityhaspreviouslymeasuredaninvestmentpropertyatfairvalue,itshallcontinuetomeasurethepropertyatfairvalueuntildisposal(oruntilthebecomesowner-occupiedpropertyortheentitybeginstodevelopthepropertyforsubsequentsaleintheordinarycourseofbusiness)evenifcomparablemarkettransactionsbecomelessfrequentormarketpricesbecomelessreadilyavailable.CostmodelAfterinitialrecognition,anentitythatchoosesthecostmodelshallmeasureallofitsinvestmentpropertyinaccordancewithIAS16’srequirementsforthatmootherthanthosethatmeetthecriteriatobeclassifiedasheldforsale(orareincludedinadisposalgroupthatisclassifiedasheldforsale)inaccordancewithIFRS5Non-currentAssetsHeldforSaleandDiscontinuedtontpropertiesthatmeetthecriteriatobeclassifiedasheldforsale(orareincludedinadisposalgroupthatisclassifiedasheldforsale)shallbemeasuredinaccordancewithIFRS5.TransfersTransfersto,orfrom,investmentpropertyshallbemadewhen,andonlywhen,thereisachangeinuse,evidencedby:commencementofowner-occupation,foratransferfrominvestmentpropertytoowner-occupiedproperty;commencementofdevelopmentwithaviewtosale,foratransferfrominvestmentpropertytoinventories;endofowner-occupation,foratransferfromowner-occupiedpropertyinvestmentproperty;orcommencementofanoperatingleasetoanotherparty,foratransferfrominventoriestoinvestmentproperty.Paragraph51(2)requiresanentitytotransferapropertyfrominvestmentpropertytoinventorieswhen,andonlywhen,thereisachangeinuse,evidencedbycommencementofdevelopmentwithaviewtosale.Whenanentitydecidestodisposeofaninvestmentpropertywithoutdevelopment,itcontinuestotreatthepropertyasaninvestmentpropertyuntilitisderecognised(eliminatedfromthestatementoffinancialposition)anddoesnottreatitasinventory.Similarly,ifanentitybeginstoredevelopanexistinginvestmentpropertyforcontinuedfutureuseasinvestment property, the property remains an investment property and is reclassifiedasowner-occupiedpropertyduringtheredevelopment.Paragraphs54-59applytorecognitionandmeasurementissuesthatwhenanentityusesthefairvaluemodelforinvestmentproperty.Whenanentityusesthecostmodel,transfersbetweeninvestmentproperty,owner-occupiedpropertyandinventoriesdonotchangethecarryingamountofthepropertytransferredandtheydonotchangethecostofthatpropertyformeasurementordisclosurepurposes.For a transfer from investment property carried at fair value owner-occupiedpropertyorinventories,theproperty’sdeemedcostforsubsequentaccountinginaccordancewithIAS16orIAS2shallbeitsfairvalueatthedateofchangeinuse.61Ifanowner-occupiedpropertybecomesaninvestmentpropertythatwillbecarriedatfairvalue,anentityshallapplyIAS16uptothedateofchangeinuse.TheentityshalltreatanydifferenceatthatdatebetweenthecarryingamountofthepropertyinaccordancewithIAS16anditsfairvalueinthesamewayasarevaluationinaccordancewithIAS16.Uptothedatewhenanowner-occupiedpropertybecomesaninvestmentpropertycarriedatfairvalue,anentitydepreciatesthepropertyandrecognisesanyimpairmentlossesthathaveoccurred.TheentitytreatsanydifferenceatthatdatebetweenthecarryingamountofthepropertyinaccordancewithIAS16anditsfairvalueinthesamewayasarevaluationinaccordancewithIAS16.Inotherwords:anyresultingdecreaseinthecarryingamountofthepropertyisrecognisedprofitorloss.However,totheextentthatanamountisincludedinrevaluationsurplusforthatproperty,thedecrease is recognised in other comprehensive income and reduces revaluationsurpluswithinequity.anyresultingincreaseinthecarryingamountistreatedasfollows:totheextentthattheincreasereversesapreviousimpairmentlossforthatproperty,theincreaseisrecognisedinprofitorloss.Theamountrecognisedinprofitorlossdoesnotexceedtheamountneededtorestorethecarryingamounttocarryingamountthatwouldhavebeendetermined(netofdepreciation)hadnoimpairmentlossbeenrecognised.anyremainingpartoftheincreaseisrecognisedinothercomprehensiveincomeandincreasestherevaluationsurpluswithinequity.Onsubsequentdisposaloftheinvestmentproperty,therevaluationsurplusincludedinequitymaybetransferredtoretainedearnings.Thetransferfromrevaluationsurplustoretainedearningsisnotmadethroughprofitorloss.Foratransferfrominventoriestoinvestmentpropertythatwillbecarriedatfairvalue,anydifferencebetweenthefairvalueofthepropertyat thatdateandpreviouscarryingamountshallberecognisedinprofitorloss.Thetreatmentoftransfersfrominventoriestoinvestmentpropertythatwillcarriedatfairvalueisconsistentwiththetreatmentofsalesofinventories.When an entity completes the construction or development of self-constructedinvestmentpropertythatwillbecarriedatfairvalue,anydifferencebetweenthefairvalueofthepropertyatthatdateanditspreviouscarryingamountshallberecognisedinprofitorloss.DisposalsAninvestmentpropertyshallbederecognised(eliminatedfromthestatementoffinancialposition)ondisposalorwhentheinvestmentpropertyispermanentlywithdrawnfromuseandnofutureeconomicbenefitsareexpectedfromitsdisposal.37、Thedisposalofaninvestmentpropertymaybeachievedbysaleorbyenteringintoafinancelease.Indeterminingthedateofdisposalforinvestmentproperty,anentityappliesthecriteriainIAS18forrecognisingrevenuefromthesaleofgoodsandconsiderstherelatedguidanceintheAppendixtoIAS18.IAS17appliestoadisposaleffectedbyenteringintoafinanceleaseandtoasaleandleaseback.Gainsorlossesarisingfromtheretirementordisposalofinvestmentpropertyshallbedeterminedasthedifferencebetweenthenetdisposalproceedsandcarryingamountoftheassetandshallberecognisedinprofitorloss(unlessIAS17requiresotherwiseonasaleandleaseback)intheperiodoftheretirementordisposal.Theconsiderationreceivableondisposalofaninvestmentpropertyisrecognisedinitiallyatfairvalue.Inparticular,ifpaymentforaninvestmentpropertyisdeferred,theconsiderationreceivedisrecognisedinitiallyatthecashequivalent.ThedifferencebetweenthenominalamountoftheconsiderationandthecashpriceequivalentisrecognisedasinterestrevenueinaccordancewithIAS18usingtheeffectiveinterestmethod.AnentityappliesIAS37orotherStandards,asappropriate,toanyliabilitiesthatitretainsafterdisposalofaninvestmentproperty.DisclosureFairvaluemodelandcostmodelThedisclosuresbelowapplyinadditiontothoseinIAS17.InaccordancewithIAS17,theownerofaninvestmentpropertyprovideslessors’disclosures leasesintowhichithasentered.Anentitythatholdsaninvestmentpropertyunderafinanceoroperatingleaseprovideslessees’disclosuresforfinanceleasesandlessors’disclosuresforanyoperatingleasesintowhichithasentered.Anentityshalldisclose:whenclassificationisdifficult(seeparagraph14),thecriteriaitusestodistinguishinvestmentpropertyfromowner-occupiedpropertyandfrompropertyheldforsaleintheordinarycourseofbusiness.themethodsandsignificantassumptionsappliedindeterminingthefairofinvestmentproperty,includingastatementwhetherthedeterminationoffairvaluewassupportedbymarketevidenceorwasmoreheavilybasedonotherfactors(whichtheentityshalldisclose)becauseofthenatureofthepropertyandlackofcomparablemarketdata.theextenttowhichthefairvalueofinvestmentproperty(asmeasuredordisclosedinthefinancialstatements)isbasedonavaluationbyanindependentvaluerwhoholdsarecognisedandrelevantprofessionalqualificationandhasrecentexperienceinthelocationandcategoryoftheinvestmentpropertybeingvalued.Iftherehasbeennosuchvaluation,thatfactshallbedisclosed.theamountsrecognisedinprofitorlossfor:rentalincomefrominvestmentproperty;directoperatingexpenses(includingrepairsandmaintenance)arisinginvestmentpropertythatgeneratedrentalincomeduringtheperiod;anddirectoperatingexpenses(includingrepairsandmaintenance)arisinginvestmentpropertythatdidnotgeneraterentalincomeduringtheperiod.theexistenceandamountsofrestrictionsontherealisabilityofinvestmentpropertyortheremittanceofincomeandproceedsofdisposal.contractualobligationstopurchase,constructordevelopinvestmentorforrepairs,maintenanceorenhancements.FairvaluemodelInadditiontothedisclosuresrequiredbyparagraph66,anentitythatappliesthefairvaluemodelinparagraphs27-49shalldiscloseareconciliationbetweenthecarryingamountsofinvestmentpropertyatthebeginningandendoftheperiod,showingthefollowing:additions,disclosingseparatelythoseadditionsresultingfromandthoseresultingfromsubsequentexpenditurerecognisedinthecarryingamountofanasset;additionsresultingfromacquisitionsthroughbusinesscombinations;assetsclassifiedasheldforsaleorincludedinadisposalgroupclassifiedheldforsaleinaccordancewithIFRS5andotherdisposals;netgainsorlossesfromfairvalueadjustments;thenetexchangedifferencesarisingonthetranslationofthefinancialstatementsintoadifferentpresentationcurrency,andontranslationofaforeignoperationintothepresentationcurrencyofthereportingentity;transferstoandfrominventoriesandowner-occupiedproperty;andotherchanges.shalldiscloseamountsECstaffconsolidatedversionasof16SeptemberEN–EUIAS40FORINFORMATIONPURPOSESONLY12relatingtothatinvestmentpropertyseparatelyfromamountsrelatingtootherinvestmentproperty.Inaddition,anentityshalldisclose:adescriptionoftheinvestmentproperty;anexplanationofwhyfairvaluecannotbedeterminedreliably;ifpossible,therangeofestimateswithinwhichfairvalueishighlylikelylie;andondisposalofinvestmentpropertynotcarriedatfairvalue:thefactthattheentityhasdisposedofinvestmentpropertynotcarriedatvalue;thecarryingamountofthatinvestmentpropertyatthetimeofsale;andtheamountofgainorlossrecognised.CostmodelInadditiontothedisclosuresrequiredbyparagraph66,anentitythatthecostmodelinparagraph50shalldisclose:thedepreciationmethodsused;theusefullivesorthedepreciationratesused;thegrosscarryingamountandtheaccumulateddepreciation(aggregatedaccumulatedimpairmentlosses)atthebeginningandendoftheperiod;areconciliationofthecarryingamountofinvestmentpropertyatbeginningandendoftheperiod,showingthefollowing:additions,disclosingseparatelythoseadditionsresultingfromandthoseresultingfromsubsequentexpenditurerecognisedasanasset;additionsresultingfromacquisitionsthroughbusinesscombinations;assetsclassifiedasheldforsaleorincludedinadisposalgroupclassifiedheldforsaleinaccordancewithIFRS5andotherdisposals;depreciation;theamountofimpairmentlossesrecognised,andtheamountofimpairmentlossesreversed,duringtheperiodinaccordancewithIAS36;thenetexchangedifferencesarisingonthetranslationofthefinancialstatementsintoadifferentpresentationcurrency,andontranslationofaforeignoperationintothepresentationcurrencyofthereportingentity;transferstoandfrominventoriesandowner-occupiedproperty;andotherchanges;andthefairvalueofinvestmentproperty.Intheexceptionalcasesdescribedinparagraph47,whenanentitycannotdeterminethefairvalueoftheinvestmentpropertyreliably,itshalldisclose:adescriptionoftheinvestmentproperty;anexplanationofwhyfairvaluecannotbedeterminedreliably;andifpossible,therangeofestimateswithinwhichfairvalueishighlylikelytolie.TransitionalprovisionsFairvaluemodelAnentitythathaspreviouslyappliedIAS40(2000)andelectsforthefirsttimetoclassifyandaccountforsomeoralleligiblepropertyinterestsheldoperatingleasesasinvestmentpropertyshallrecognisetheeffectofthatelectionasanadjustmenttotheopeningbalanceofretainedearningsfortheperiodinwhichtheelectionisfirstmade.Inaddition:iftheentityhaspreviouslydisclosedpublicly(infinancialstatementsorotherwise)thefairvalueofthosepropertyinterestsinearlierperiods(determinedonabasisthatsatisfiesthedefinitionoffairvalueinparagraph5andtheguidanceinparagraphs29-46),theentityisencouraged,butnotrequired:toadjusttheopeningbalanceofretainedearningsfortheearliestperiodpresentedforwhichsuchfairvaluewasdisclosedpublicly;andtorestatecomparativeinformationforthoseperiods;andiftheentityhasnotpreviouslydisclosedpubliclytheinformationdescribedin(a),itshallnotrestatecomparativeinformationandshalldisclosethatfact.ThisStandardrequiresatreatmentdifferentfromthatrequiredbyIAS8.IAS8 requires comparative information to be restated unless such restatement impracticable.WhenanentityfirstappliesthisStandard,theadjustmenttotheopeningbalanceofretainedearningsincludesthereclassificationofanyamountheldinrevaluationsurplusforinvestmentproperty.CostmodelIAS8appliestoanychangeinaccountingpoliciesthatismadewhenanentityfirstappliesthisStandardandchoosestousethecostmodel.Theeffectofthechangeinaccountingpoliciesincludesthereclassificationofanyamountheldrevaluationsurplusforinvestmentproperty.EffectivedateThisinternationalaccountingstandardsonincomefrom1January2001orafterthedatebeganannualfinancialstatementsandeffective.Encourageadoption.Iftheenterprisewillthesestandardsusedinsince2001startbeforeJanuary1,theincome,itshalldisclosethisfactThisStandardsupersedesIAS40InvestmentSource:Internationalaccountingstandardscommittee[M],InternationalAccountingStandard40，2001二、翻譯文章譯文：國際會(huì)計(jì)準(zhǔn)則40投資性房地產(chǎn)范圍1、本準(zhǔn)則適用于投資性房地產(chǎn)的確認(rèn)、計(jì)量和披露。2、房地產(chǎn)投資是為了賺取租金或資本增值，或兩者兼有。因此，投資性房房地產(chǎn)與自用房地產(chǎn)區(qū)分開來。商品或勞務(wù)的主產(chǎn)或供應(yīng)過程中使用的房地產(chǎn)（或用于管理目的房地產(chǎn)16確認(rèn)3、投資性房地產(chǎn)應(yīng)確認(rèn)為一項(xiàng)資產(chǎn)，如果當(dāng)：與投資性房地產(chǎn)相關(guān)的未來經(jīng)濟(jì)利益很可能流入企業(yè)；初始計(jì)量4、投資性房地產(chǎn)初始應(yīng)按其成本計(jì)理。交易費(fèi)用包括在初始計(jì)量之中。5、投資性房地產(chǎn)的購置成本包括買價(jià)任何可直接歸屬于投資性房地產(chǎn)的支出。例如，可直接歸屬于投資性房地產(chǎn)的支出包括法律服務(wù)的職業(yè)收費(fèi)、財(cái)產(chǎn)轉(zhuǎn)讓稅和其它交易費(fèi)用等。初始確認(rèn)后的計(jì)量6、本準(zhǔn)則要求所有企業(yè)為計(jì)量目的（公允價(jià)值模式）或?yàn)榕赌康模ǔ杀灸Ｊ焦蕛r(jià)值模式7、初始確認(rèn)后，選擇公允價(jià)值模式的企業(yè)應(yīng)按公允價(jià)值計(jì)量其全部投資性房地產(chǎn)，但不包括第47段所描述的特例情形。8、投資性房地產(chǎn)公允價(jià)值變動(dòng)產(chǎn)生的利得或損失應(yīng)計(jì)入變動(dòng)發(fā)生期間的凈損益中。9、投資性房地產(chǎn)的公允價(jià)值通常就是其市場價(jià)值。公允價(jià)值應(yīng)為在資產(chǎn)負(fù)債表日符