外文中英文翻译投资性房地产.doc

外文翻译--投资性房地产 IAS 40 Investment Property Objective The objective of this Standard is to prescribe the accounting treatment for investment property and related disclosure requirements. Scope 1. This Standard should be applied in the recognition, measurement and disclosure of investment property. 2. Among other things, this Standard deals with the measurement in a lessees financial statements of investment property held under a finance lease and with the measurement in a lessors financial statements of investment property leased out under an operating lease. This Standard does not deal with matters covered in IAS 17, Leases, including: a classification of leases as finance leases or operating leases; b recognition of lease income earned on investment property see also IAS 18, evenue ; c measurement in a lessees financial statements of property held under an operating lease; d measurement in a lessors financial statements of property leased out under a finance lease; e accounting for sale and leaseback transactions; and f disclosure about finance leases and operating leases. 3. This Standard does not apply to: a biological assets attached to land related to agricultural activity see IAS 41, Agriculture ; and b mineral rights, the exploration for and extraction of minerals, oil, natural gas and similar non-regenerative resources. Definitions 4. The following terms are used in this Standard with the meanings specified: Investment property is 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: a use in the production or supply of goods or services or for administrative purposes; or b sale in the ordinary course of business. Owner-occupied property is property held by the owner or by the lessee under a finance lease for use in the production or supply of goods or services or for administrative purposes. Fair val