搜题

自行建造的房地产,在自行建造活动完成(即达到预定可使用状态)时即可确认为投资性房地产。(  )

中级会计实务 2023-05-16



参考答案:

企业将自行建造的房地产达到预定可使用状态的同时开始对外出租,应当在该房地产达到预定可使用状态时确认为投资性房地产。

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