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借:投房—公允價(jià)值變動(dòng) 500 這個(gè)分錄沒懂
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同學(xué),你好!
2016年12月31日投資性房地產(chǎn)公允價(jià)值變動(dòng)額=11800-12000=-200
2018年6月30日投資性房地產(chǎn)公允價(jià)值變動(dòng)額=11500-11800=-300
故投資性房地產(chǎn)公允價(jià)值變動(dòng)額=-200-300=-500(3負(fù)數(shù)表示下降)
2022 04/17 16:00
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2022 04/17 16:17
那如果題中分開告知了賬面價(jià)值和公允價(jià)值,不一樣的樹,那還要先用公允價(jià)與上期賬面調(diào)完后,在按固資賬面價(jià)值固轉(zhuǎn)投?
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2022 04/17 16:23
同學(xué),你好!題目說(shuō)了,投資性房地產(chǎn)公允價(jià)值模式后續(xù)計(jì)量,期末投資性房地產(chǎn)公允價(jià)與賬面價(jià)相同。
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2022 04/17 16:24
如果告知不一樣呢
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2022 04/17 16:31
同學(xué),你好!不需要調(diào)整
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2022 04/17 16:36
公允價(jià)值模式下,投轉(zhuǎn)非差額記公允價(jià)值變動(dòng)損益呀?
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2022 04/17 16:38
同學(xué),你好!是的,計(jì)入公允價(jià)值變動(dòng)損益
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