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英語不好見諒,，I.P和O.P分別是什么意思,？

op,ip 具體英語？能不能給一些縮寫的翻譯+具體英文,，這樣好理解一點(diǎn),。否則看的太累了。

IAS40 Investment property 2021-12-11 22:29:09

問題來源：

2.4 Measurement after recognition

2.4.1 Fair value model

Any change in fair value reported in profit or loss, not depreciated. Under the fair value model, the entity remeasures its investment properties to fair value each year. No depreciation is charged. All gains and losses on revaluation are reported in the statement of profit or loss.

(不折舊,，年年估，進(jìn)損益)

2.4.2 Cost model

As cost model of IAS16.

2.5 Transfers to or from investment properly

Transfers to or from investment property should only be made when there is a change in use (IFRS 40: para. 57). A change in management's intentions for the use of a properly does not provide evidence of a change in use (IAS 40: para. 57).

2.5.1 Transfer from I.P. to O.P. or inventories

Use the fair value at the date of the change for subsequent accounting under IAS16 or IAS2. (公允口徑入賬,，公允與賬面差額入當(dāng)期損益）

2.5.2 Transfer from O.P. to I.P.

Normal accounting under IAS 16 (cost less depreciation) will have been applied up to the date of the change. On adopting fair value, any increase is recognised as other comprehensive income and credited to the revaluation surplus in equity in accordance with IAS 16. If the fair valuation causes a decrease in value, then it should be charged to profits. (公允口徑入賬, 公允>賬面 OCI/公允<賬面 P&L)

2.5.3 Transfer from inventory to I.P.

Any change in the carrying amount caused by the transfer should be recognised in P&L. (公允口徑入賬, 公允與賬面差額入當(dāng)期損益)