...性房地产；公允价值计量模式 [gap=1034]Key words: listed companies；investment real estate；fair value measurement pattern ...
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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.
已采用公允价值模式计量的投资性房地产，不得从公允价值模式转为成本模式。
To make a measurement through the fair value pattern, the following conditions shall be met simultaneously.
采用公允价值模式计量的，应当同时满足下列条件。
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