Investment real estate practice investment real estate accounting.

According to the investment real estate standards, when an enterprise sells, transfers, discards or damages investment real estate, the amount of disposal income after deducting its book value and related taxes and fees shall be included in the current profit and loss. When disposing of the investment real estate measured by the cost model, it shall be credited to the subject of "other business income" according to the actual amount received. According to the book value of investment real estate recorded in the "other business expenses" subjects; When disposing of investment real estate measured by the fair value model, it is also necessary to transfer the accumulated fair value changes of investment real estate to other business income, and if there is any amount included in the capital reserve on the original conversion date, it will also be transferred out. The above treatment does not distinguish the sale, transfer, scrapping or damage of investment real estate. There is a problem in the total accounting of disposal profit and loss.

First of all, the sale and transfer of investment real estate generally belongs to other business activities, and it is more reasonable to account for "other business income" and "other business cost". However, scrapping and damage should be treated as non-operating activities, and net gains and losses should be treated as gains or losses, which is more reasonable to calculate by "non-operating income" and "non-operating expenditure". Secondly, the standard stipulates that if the same building is occupied by itself, it will be accounted as a fixed asset, and the net profit and loss will be recorded as "non-operating income and expenditure"; Leased in the form of operating lease shall be accounted for as investment real estate, and the net profit and loss when scrapped or damaged shall be recorded in "other business income and expenditure". However, under the new standards, "other business income and expenditure" and "main business income and expenditure" together constitute operating income and operating costs, forming operating profit. In this way, different disposal methods of scrapping or damaging the same building will have an impact on the profit structure, which will directly affect the accurate judgment of information users on the profitability of enterprises and easily leave room for enterprises to manipulate the profit structure. Therefore, it is more reasonable to calculate the net profit and loss of investment real estate through "non-operating income and expenditure". Third, the investment real estate measured by the fair value model will be carried forward to the profit and loss account reflecting the "realized income" when it is disposed of, and it is not appropriate to use the "other business income" account here. Because the non-recurring gains and losses of the current period, if carried forward to "other business income" to form operating profit, will affect the analysis of the changing trend of enterprise performance, it is recommended to use the "non-operating income" account. In addition, it is suggested to set up an account similar to "fixed assets cleaning" for the scrapped or damaged investment real estate to collect the income and expenses incurred in the cleaning process. There are two specific ways: one is to set up an "investment real estate cleaning" account; Second, according to the inventory damage treatment method, through the "pending property damage, overflow" account.

Reference: Guangzhou Wanjia Property Network