注册会计师会计投资性房地产08 投房资本化支出

【本期主题】攻克投资性房地产资本化后续支出的硬核内容——改扩建期间"身份不掉线、折旧按暂停"的特殊规则，深度解析成本模式与公允价值模式下"进场—支出—完工"三部曲的账务差异。【核心案例】 2026年厂房改造实战：老租客3月1日搬走、新租客7月1日进场、3月2日至6月20日改扩建，改扩建期间是否提折旧？身份是否变为在建工程？改造支出是否资本化？成本模式下借记"投资性房地产——在建"、冲销累计折旧减值；公允价值模式下为何要多一步结转"公允价值变动"尾巴？完工后成本模式直接转回vs公允价值模式转入"成本"明细；改扩建完工突然改自用的身份奇妙变化？

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注册会计师会计投资性房地产08 投房资本化支出

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