NO.PZ2018062004000173
问题如下:
Which of the following statement is least likely correct about investment property, under IFRS:
选项:
A.
used for production
B.
earning capital appreciation
C.
collecting rental income
解释:
Answer is A, under IFRS, property that a firm owns for the purpose of collecting rental income, earning capital appreciation, or both, is classified as investment property.
老师上课有讲过,但不确定是针对投资性房地产还是长期资产