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A building owned by a firm is most likely to be classified as investment property if:
A)
space in the building is rented to other firms.
B)
the firm uses the building for its corporate headquarters.
C)
the building is a manufacturing plant or distribution center.



Under IFRS, investment property is an asset that is owned for the purpose of earning income from rentals, capital appreciation, or both.

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上一主题:Financial Reporting and Analysis 【Reading 31】Sample
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