注册会计师会计投资性房地产02 投资性房地产第一笔账怎么算

【本期主题】彻底搞透投资性房地产的初始计量——外购现房"同时出租"的严苛时间门槛、混合用途按公允价值比例"切蛋糕"法则、自行建造剔除非正常损失的严谨原则，以及"意图决定篮子"的烂尾楼案例，深度解析成本模式与公允价值模式下科目后缀的基准碑设计。【核心案例】买了楼先自用过渡几年再出租，初始计量该进哪个科目？一半自用一半出租的大楼如何分配成本？台风摧毁脚手架的重建费用能否资本化？2026年烂尾楼案例：1亿买入+2亿建造，意图出租vs意图自用，"投资性房地产——在建"与"在建工程"的命运分野？为何公允价值模式下必须加"成本"后缀？

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注册会计师会计投资性房地产02 投资性房地产第一笔账怎么算

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