水藍水滴 發問時間: 商業與財經投資 · 10 年前

財報報告裡的翻譯

For purposes of evaluating how these three models are applied to investment properties in the U.K.,the term '' fair value '' is used synonymously with the U.K. term''open market value.''

Cost model

The cost model lists investment properties on the balance sheet at cost less accumulated depreciation and any impairment losses.Depreciation is charged to the income statement in the period in which the benefit occurs. Fair values must be disclosed in the footnotes. Any impairment requires a reduction in the cost of the investment property to its fair value,with the reduction reflected as an impairment charge on the income statement. In addition, under certain conditions, impairment charges may be reversed under IAS.

Revaluation model

The revaluation model lists investment properties on the balance sheet at their fair value. Under this model,depreciation is not recorded. Increases in fair value are recorded directly to a revaluation reserve that falls under the equity section of the balance sheet. Decreases in fair value are charged directly against any related revaluation reserve. However, if the decrease in fair value exhausts the related revaluation reserve, any remaining decrease is recorded as an impairment charge and included in the income statement.

Fair value model

The fair value model lists investment properties on the balance sheet at their fair value, similar to the revaluation model. However , any changes in fair value are recorded directly to the income statement. No revaluation reserve is used,nor is depreciation recorded.

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1 個解答

評分
  • 10 年前
    最佳解答

    為評估的目的這三個模型怎麼被運用於投資物產在英國,期限' ' 公平價值' ' 使用同義地與英國term' ' 開放的市場value.' '

    費用模型 費用模型列出在資產負債表的投資物產在費用較少積累貶值和所有損傷損失。貶值在好處發生的期間被充電對收入報告。 在腳註必須透露公平價值。 所有損傷在投資物產的費用要求減少對它的公平價值,當減少被反射作為在收入報告的損傷充電。 另外,在一定條件下,損傷充電也許被扭轉在IAS之下。升值模型

    升值模型列出在資產負債表的投資物產在他們的公平價值。 在這個模型之下,貶值沒有被記錄。 增量按公平價值被記錄直接地對屬於資產負債表的產權部分的重估準備。 減退按公平價值被充電直接地反對所有相關重估準備。 然而,如果減退按公平價值用盡相關重估準備,剩餘的減退在收入報告被記錄作為損傷充電並且包括。

    公平價值模型 公平價值模型列出在資產負債表的投資物產在他們的公平價值,相似與升值模型。 然而,在公平價值上的所有變化被記錄直接地對收入報告。 沒有使用重估準備,亦不是記錄的貶值。

    2010-10-19 18:17:06 補充:

    value.'價值。

    term期限

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