Investment property is property (land or building or members of a building or both) that is controlled (by the owner or lesse through a finance lease) to produce a rental or for an increase in value or both, and not to:
Used in processing or supplying goods or services or for administrative purposes.
For sale in daily business activities.
To be able to classify a property as investment property, it must meet the following two conditions:
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Intended use (rental and / or increase in value), and
Type of ownership (privately owned or through a finance lease).
Examples of investment properties are:
Land held in the long term to increase value and not for short-term sale in daily business activities.
Land that is currently controlled is not yet determined for future use. (If the entity has not yet chosen land use as property that is used by itself or will be sold short-term in daily business activities, the following land is recognized as land held in the context of an increase in value.)
Buildings owned by an entity (or controlled by an entity through a finance lease) and leased to another party through one or more operating leases.
Unused buildings but available for rent to other parties through one or more operating leases
Property in the development or development system which is used as investment property in the future.
Which are not examples of investment property are:
Property intended for sale in day-to-day business activities or in the middle of a development system or developer for sale.
Property in a development or development system on behalf of a third party.
Property that is used alone, also property that is controlled for use in the future as property that is used alone, property that is owned for future development and subsequent use as property that is used by itself, property that is used by employees, and property that is used by employees waiting for sale.
Property that is leased to other entities together with a finance lease step.
Recognition
Investment property is recognized as an exception and the only large exception may be the economic benefits of the future relating to investment property will flow to the entity and the cost of investment property can be measured reliably.
Measurement
Investment property is initially measured at cost. Transaction costs are also in the initial measurement. The cost of an investment property is the purchase price and each expense that can be directly attributed, such as legal service fees, property transfer tax, and other transaction costs.
The acquisition cost of an investment property does not include:
Pilot costs (except costs required to own the property to the desired conditions so that it can be used in accordance with management's intent)
Operational losses incurred before investment properties reach the planned occupancy level
Abnormal amounts of raw materials, labor, or other resources that occur during the era of development or property development.
The initial cost of leasing rights on property which is classified as investment property refers to PSAK 30 Leases, which are assets which are recognized at the lower of the fair value of the property and the present value of the minimum lease payments.
After initial recognition, the entity can choose between the fair value type or the cost type for the accounting policy for all of its investment properties. For property controlled through operating leases classified as investment property, must be measured using the fair value type. For investment properties whose fair value cannot be measured reliably on a sustainable basis, must be measured together with the type of cost.
If an entity chooses to use the fair value type, all investment properties will be measured at fair value. Gains or losses arising from changes in the fair value of investment properties will be recognized as profit or loss in the current period. If in the beginning the entity has measured investment properties based on fair value, the entity will continue to measure the following properties based on fair value until the release of the more so except for similar market transactions that are rare and market prices are not widely available.
Entities that choose to use this type of cost, then all investment properties will be measured in accordance with the provisions in PSAK 16 Fixed Assets.
Transfer contoh kalimat promosi perumahan
Transfers to or from investment property are carried out except and only include changes in usage as evidenced by:
Commencement of use by the owner, is transferred from investment property to property that is used by itself.
Commencement of development for sale, transferred from investment property to inventory.
Used in processing or supplying goods or services or for administrative purposes.
For sale in daily business activities.
To be able to classify a property as investment property, it must meet the following two conditions:
- www.yukampus.com
Intended use (rental and / or increase in value), and
Type of ownership (privately owned or through a finance lease).
Examples of investment properties are:
Land held in the long term to increase value and not for short-term sale in daily business activities.
Land that is currently controlled is not yet determined for future use. (If the entity has not yet chosen land use as property that is used by itself or will be sold short-term in daily business activities, the following land is recognized as land held in the context of an increase in value.)
Buildings owned by an entity (or controlled by an entity through a finance lease) and leased to another party through one or more operating leases.
Unused buildings but available for rent to other parties through one or more operating leases
Property in the development or development system which is used as investment property in the future.
Which are not examples of investment property are:
Property intended for sale in day-to-day business activities or in the middle of a development system or developer for sale.
Property in a development or development system on behalf of a third party.
Property that is used alone, also property that is controlled for use in the future as property that is used alone, property that is owned for future development and subsequent use as property that is used by itself, property that is used by employees, and property that is used by employees waiting for sale.
Property that is leased to other entities together with a finance lease step.
Recognition
Investment property is recognized as an exception and the only large exception may be the economic benefits of the future relating to investment property will flow to the entity and the cost of investment property can be measured reliably.
Measurement
Investment property is initially measured at cost. Transaction costs are also in the initial measurement. The cost of an investment property is the purchase price and each expense that can be directly attributed, such as legal service fees, property transfer tax, and other transaction costs.
The acquisition cost of an investment property does not include:
Pilot costs (except costs required to own the property to the desired conditions so that it can be used in accordance with management's intent)
Operational losses incurred before investment properties reach the planned occupancy level
Abnormal amounts of raw materials, labor, or other resources that occur during the era of development or property development.
The initial cost of leasing rights on property which is classified as investment property refers to PSAK 30 Leases, which are assets which are recognized at the lower of the fair value of the property and the present value of the minimum lease payments.
After initial recognition, the entity can choose between the fair value type or the cost type for the accounting policy for all of its investment properties. For property controlled through operating leases classified as investment property, must be measured using the fair value type. For investment properties whose fair value cannot be measured reliably on a sustainable basis, must be measured together with the type of cost.
If an entity chooses to use the fair value type, all investment properties will be measured at fair value. Gains or losses arising from changes in the fair value of investment properties will be recognized as profit or loss in the current period. If in the beginning the entity has measured investment properties based on fair value, the entity will continue to measure the following properties based on fair value until the release of the more so except for similar market transactions that are rare and market prices are not widely available.
Entities that choose to use this type of cost, then all investment properties will be measured in accordance with the provisions in PSAK 16 Fixed Assets.
Transfer contoh kalimat promosi perumahan
Transfers to or from investment property are carried out except and only include changes in usage as evidenced by:
Commencement of use by the owner, is transferred from investment property to property that is used by itself.
Commencement of development for sale, transferred from investment property to inventory.
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