勤奋好学的你，投资性房地产相关准则的英文版还在苦苦找寻？不用找了，小编依依为你从海洋里把2006年的捞出来了，双语版都有哦，有译错了的地方要告诉小编哈。

Cai Kuai [2006] No.3

February 15, 2006

Chapter I General Provisions

Article 1 In order to regulate the recognition and measurement of the investment real estates and disclosure of the relevant information,, these Standards are formulated in the light of the Accounting Standards for Enterprises – Basic Standards.

Article 2 The term "investment real estates" refers to the real estates held for generating rent and/or capital appreciation. The investment real estate shall be measured and sold respectively.

Article 3 These standards shall apply to the following investment real estates:

(1) The right to use any land which has already been rented;

(2) The right to use any land which is held and prepared for transfer after appreciation; and

(3) The right to use any building which has already been rented.

Article 4 The following items are not included within the scope of investment real estates:

(1)The real estates for self-use, that is to say, the real estates held for manufacturing commodities, rendering labor services or business management; and

(2) The real estates regarded as inventories.

Article 5 Other relevant accounting standards shall apply to the items as follows:

(1)The Accounting Standards for Enterprises – Construction Contracts shall apply to the real estates built by enterprises for others; and

(2) The Accounting Standards for Enterprises No. 21 – Leasing shall apply to the income from rents of investment real estates and the leaseback of investment real estates.

Chapter II Recognition and Initial Measurement

Article 6 No investment real estate shall be recognized unless it meets the following requirements simultaneously:

(1) The economic benefits pertinent to this investment real estate are likely to flow into the enterprise; and

(2) The cost of the investment real estate can be reliably measured.

Article 7 The initial measurement of the investment real estate shall be made at its cost.

(1)The cost of an investment real estate by acquisition consists of the acquisition price, relevant taxes, and other expenses directly relegated to the asset.

(2)The cost of a self-built investment real estate composes of the necessary expenses for building the asset to the hoped condition for use.

(3) The cost of an investment real estate obtained by other means shall be recognized in accordance with the relevant accounting standards.

Article 8 For the follow-up expenses pertinent to an investment real estate, if they meet the recognition conditions as mentioned in Article 6 of these Standards, they shall be included in the cost of the investment real estate; otherwise, if they fail to meet the recognition conditions as mentioned in

Article 6 of these Standards, they shall be included in the current profits and

losses when they are incurred.

Chapter III Follow-up Measurement

Article 9 An enterprise shall make a follow-up measurement to the investment real estate through the cost pattern on the date of the balance sheet except that the investment real estate complies with the provisions of Article 10 of these Measures.

The Accounting Standards for Enterprises No. 4 – Fixed Assets shall apply to the follow-up measurement of a building measured through the cost pattern. The Accounting Standards for Enterprises No. 4 – Intangible Assets shall apply to the follow-up measurement of the right to the use of the land measured through the cost pattern.

Article 10 Where any well-established evidence shows that the fair value of an investment real estate can be obtained in a continuous and reliable way, a follow-up measurement may be made to the investment real estate through the fair value pattern. To make a measurement through the fair value pattern, the following conditions shall be met simultaneously:

(1)There is an active trading market of real estate in the location of the investment real estate; and

(2)The enterprise is able to obtain the market prices of the identical or similar real estates and other relevant information from the trading market of real estate, so as to be able to estimate the fair value of the investment real estate.

Article 11 For the investment real estate measured through the fair value pattern, where there is no accrual depreciation or amortization made for it, its book value shall be adjusted on the basis of its fair value on the date of the balance sheet, and the difference between the fair value and its original book value shall be included in the current profits and losses.

Article 12 Once an enterprise's pattern for the measurement of the investment real estate is decided, it shall not be changed randomly. If the enterprise replaces the cost pattern by the fair value pattern, it shall be considered that it has changed its accounting policy, which shall be disposed in accordance with the Accounting Standards No. 28 – Changes in Accounting Policies and Estimates And Correction of Errors. For an investment real estate that has been measured through the fair value pattern, the pattern of its measurement shall not be changed from the fair value pattern to the cost method.

Chapter IV Conversion

Article 13 Where an enterprise which has well-established evidence to indicate that the purpose of the real estate has changed, it shall convert the investment real estate to other assets or vise versa, when it meets any of the following conditions:

(1) The investment real estate begins to be used for its own;

(2) The investment real estate for inventory is changed for rent;

(3) The lands with the right to self-use are changed for generating rents or capital appreciation; or

(4)The buildings with the right to self-use are changed for rent.

Article 14 Under the cost pattern, the book value of the real estate prior to the conversion shall be entry value after conversion.

Article 15 Where an investment real estate measured through the fair value pattern is converted into self-use real estate, the fair value on the very date of conversion shall be the book value of the self-sue real estate. The difference between the fair value and the original book value shall be included in the current profits and losses.

Article 16 When any self-use real estate or real estate for inventory is converted to investment real estate to be measured through the fair value pattern, the investment real estate shall valuate under the fair value on the very date of the conversion. If the fair value on the very date of the conversion is less than the original book value, the difference shall be included in the current profits and losses. If the fair value on the very date of the conversion is more than the original book value, the difference shall be included in the owner's rights and interests.

Chapter V Disposal

Article 17 If an investment real estate is disposed of, or if it withdraws permanently from use and if no economic benefit will be obtained from the disposal, the recognition of it as an investment real estate shall be terminated.

Article 18 When an enterprise sells, transfers or discards any investment real estate, or when any investment real estate of an enterprise is damaged or destroyed, the enterprise shall deduct the book value of the investment real estate as well as the relevant taxes from the disposal income, and include the amount in the current profits and losses.

Chapter VI Disclosure

Article 19 An enterprise shall, in the notes, disclose the information concerning the investment real estates as follows:

(1) The type, amount and measurement pattern of the investment real estates;

(2) The information on the depreciation or amortization as well as the provision for the impairment of the investment real estates measured through the cost pattern;

(3)As to the investment real estate measured through the fair value pattern, its basis and pattern for the recognition of the fair value, and the relevant effects of changes of the fair value on the profits and losses;

(4)?The information about the conversion of the real estates-and the relevant

reasons, as well as the effects on the profits and losses or the owner's rights

and interests; and

(5)The investment real estates disposed currently and the relevant effects on

the profits and losses.

译文：第三–投资性房地产

财会[ 2006 ]号

2006年2月15日

第一章总则

1条为了规范投资性房地产的确认、和相关信息的披露，测量，这些标准的制定中，根据<<企业会计准则–基本标准。

2条“投资性房地产是指为赚取租金或持有的资本增值的房地产。投资性房地产应当单独计量和出售。

3条本标准适用于下列投资性房地产：

(1)土地使用权已出租;

(2)土地使用权，持有并准备增值后转让;

(3)使用权已出租的建筑物。

4条下列项目不包括在投资性房地产的范围：

(1)自用房地产，即为生产商品，持有的房地产，提供劳务或者经营管理;

(2)作为存货的房地产。

5条其他相关会计准则适用于项目如下：

(1)企业–建造合同会计准则适用于企业代建的房地产;

(2)21号–企业租赁会计准则适用于投资性房地产的租金收入和投资性房地产的售后回租。

第二章确认和初始计量

6条投资性房地产应当确认除非同时满足以下要求：

(1)该投资性房地产有关的经济利益很可能流入企业;

(2)投资性房地产的成本能够可靠地计量。

7条投资性房地产的初始计量应当按照成本。

(1)外购投资性房地产的成本包括购买价款，相关税费和其他费用，可直接归属于该资产的。

(2)自行建造投资性房地产的成本，包括必要的费用建造该项资产达到预定可使用状态。

(3)以其他方式取得的投资性房地产的成本应按照公认的会计准则的相关。

8条对于后续支出的投资性房地产相关的，如果他们满足确认条件的6条中提到的这些标准的，应当计入投资性房地产的成本;否则，如果他们不符合确认条件中提到的

这些标准的6条，应当计入当期损益

损失发生时。

第三章后续计量

9条企业应当进行后续计量的投资性房地产在资产负债表日成本模式除了投资房地产的符合本办法10条的规定。

4号–企业固定资产会计准则适用于采用成本模式计量的建筑物的后续计量。4号–企业无形资产会计准则适用于对采用成本模式计量的土地使用权的后续计量。

10条有确凿证据表明投资性房地产的公允价值能够持续可靠取得的，可以进行后续计量的投资性房地产采用公允价值模式。以公允价值模式计量的，应当同时满足下列条件：

(1)在投资性房地产所在地的房地产交易市场的活跃;和

(2)企业能够获得的相同或类似的房地产交易市场房地产的市场价格及其他相关信息，从而可以估计该投资性房地产的公允价值。

11条投资性房地产采用公允价值模式计量的，没有计提折旧或进行摊销，其账面价值应调整其公允价值的基础上，在资产负债表日，与公允价值与原账面价值之间的差额计入目前的利润和损失。

12条曾经对投资性房地产的计量企业的模式确定，不得随意变更。如果企业采用公允价值模式在成本模式下，应当认为会计政策变更，应设置与会计准则28号–变更会计政策、会计估计变更和差错更正按照。对于投资性房地产，已测试通过