高頓網(wǎng)校小編為各位ACCA學(xué)員整理了F7財務(wù)報告的習(xí)題解答分享，希望對大家的考試有所幫助。
　　1. 問題：
　　“請問為什么land held for a currently undetermined future usd 也能作為投資性房地產(chǎn)的呢?”
　　“因為它是長期持有并且以增值為目的的。您可以看一下它上面的定義
　?。ǜ蕉x）
　　Investment propertyis property （land or a building – or part of a building – or both）held （by the owner or by the lessee under a finance lease） to earn rentals or for capital appreciation or both， rather than for:
　　√ use in the production or supply of goods or services or for administrative purposes； or
　　√ sale in the ordinary course of business.”
　　2. 問題：
　　這里的上面說“when and only when "也就是說這個投資性資產(chǎn)的轉(zhuǎn)換是有條件的，但他下面只是以舉例的形式來說明，因此補充說明下什么情況下能transfer IAS是怎樣規(guī)定的?”
　　“我看了一下，下面舉例四種情況就是轉(zhuǎn)換條件的四種情況，也就是說當(dāng)用途的改變時。
　　12.8 Transfers
　　Transfers to and from investment property are made when and only when there is a change in use evidenced by:
　　√ commencement of owner-occupation （for a transfer from investment property to owner-occupied property）；
　　√ commencement of development with a view to sale （for a transfer from investment property to inventories）；
　　√ end of owner-occupation （for a transfer from owner-occupied property to investment property）；
　　√ commencement of an operating lease to another party （for a transfer from inventories to investment property）.”