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حسابداری و مالی::
املاک مورداستفاده مالک
Accounting for investment properties differs from that of owner-occupied properties.
In contrast, when an owner-occupied property is revalued, any gains are taken directly to equity in the form of a revaluation reserve.
(If an undertaking has not determined that it will use the land as owner-occupied property or for short-term sale in the ordinary course of business, the land is regarded as held for capital appreciation.)
Owner-occupied property
Owner-occupied property is property held (by the owner, or by the lessee under a finance lease) for use in the business and IAS 16 Property, Plant and Equipment applies to owner-occupied property.
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