Properti Investasi
Loss 2
Investment property Y 2
Reklas :
Fixed asset
Investment property
Reklas :
Inventory
Investment property
Reklas :
Investment property
Fixed asset
Reklas :
Investment property
Inventory
Reklas :
Investment property
CIP
31-Dec-04
Depr exp 8,000 No journal
Acc depr 8,000
31-Dec-05
Depr exp 8,000
Acc depr 8,000
Fair value di 31 Dec 2005 misalnya 490.000
No journal Investment property
31-Dec-06
Depr exp 8,000
Acc depr 8,000
Asset 10,000
Acc depr - 4,000
xx
nt property xx
xx
xx
xx
xx
xx
xx
o journal
er 1 Jan 2007
arga jual 540,000
540,000
oss on sale 20,000
Investment property 560,000
arus direvaluasi saat di reklas