高顿网校小编为各位ACCA学员整理了F7财务报告的习题解答分享，希望对大家的考试有所帮助。
 
　　1. 问题：
 
　　“请问为什么land held for a currently undetermined future usd 也能作为投资性房地产的呢?”
 
　　“因为它是长期持有并且以增值为目的的。您可以看一下它上面的定义
 
　　（附定义）
 
　　Investment propertyis property （land or a building – or part of a building – or both）held （by the owner or by the lessee under a finance lease） to earn rentals or for capital appreciation or both， rather than for:
 
　　√ use in the production or supply of goods or services or for administrative purposes； or
 
　　√ sale in the ordinary course of business.”
 
　　2. 问题：
 
　　这里的上面说“when and only when "也就是说这个投资性资产的转换是有条件的，但他下面只是以举例的形式来说明，因此补充说明下什么情况下能transfer IAS是怎样规定的?”
 
　　“我看了一下，下面举例四种情况就是转换条件的四种情况，也就是说当用途的改变时。
 
　　12.8 Transfers
 
　　Transfers to and from investment property are made when and only when there is a change in use evidenced by:
 
　　√ commencement of owner-occupation （for a transfer from investment property to owner-occupied property）；
 
　　√ commencement of development with a view to sale （for a transfer from investment property to inventories）；
 
　　√ end of owner-occupation （for a transfer from owner-occupied property to investment property）；
 
　　√ commencement of an operating lease to another party （for a transfer from inventories to investment property）.”

 
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