问题已解决
為啥自用固定資產(chǎn)轉(zhuǎn)投房還記其他綜合收益?不是應該留存收益?
FAILED
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學員你好,投資性房地產(chǎn)從成本模式轉(zhuǎn)公允
2021 06/14 19:01
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 06/14 19:02
學員你好,投資性房地產(chǎn)從成本模式轉(zhuǎn)公允價值是計入留存收益,自用轉(zhuǎn)投資性房地產(chǎn)貸方余額其他綜合收益,借方余額公允價值變動損益
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 06/14 19:27
那自用房地產(chǎn)有由成本模式轉(zhuǎn)為公允價值模式不是其他綜合收益?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 06/14 19:27
很亂,給總結(jié)一下吧,估計會有很多人會問
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 06/14 19:30
如果公允價值>賬面價值,計入其他綜合收益,公允價值<賬面價值,計入公允價值變動損益
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 06/14 19:44
這樣吧,都有哪些情況下是要記住其他綜合收益的?
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 06/14 19:47
投資性房地產(chǎn)只有這個計入其他綜合收益
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 06/14 20:48
投資性房地產(chǎn)成本模式轉(zhuǎn)公允嗎?
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 06/15 09:10
只有自用固定資產(chǎn)轉(zhuǎn)投資性房地產(chǎn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 06/15 09:20
完整的說是自用固定資產(chǎn)或存貨(成本模式)轉(zhuǎn)投資性房地產(chǎn)產(chǎn)生的收益計入其他綜合收益?
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 06/15 13:52
是的,你的理解完全正確
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