以下是高顿网校为大家整理的：p2公司报告。
 
　　5. IAS 40 Investment property
　　Initial measurement: the asset is recognized at the lower of the fair value of the property and the present value of the minimum lease payment. An equivalent amount is recognized as a liability.
 
　　IAS 40 requires an entity to choose between two models:
　　-The fair value model
　　-The cost model
 
　　Fair value model:
　　(a) After initial recognition, an entity that chooses the fair value model should measure all of its investment property at fair value, except in the extremely rare cases where this cannot be measured reliably. In such cases it should apply the IAS 16 cost model.
　　(b) A gain or loss arising from a change in the fair value of an investment property should be recognised in net profit or loss for the period in which it arises.
　　(c) The fair value of investment property should reflect market conditions at the year end.
 
　　Cost model:
　　The cost model is the cost model in IAS 16.
 
　　高顿网校小编寄语：悲观些看成功，乐观些看失败。轻松些看自己，宽容些看别人。理智些看问题，纯真些看人生。

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程