Regulations on Business Entity Accounting Handling Article 17
Investment property shall mean property held by the owner or by the lessee under a finance lease to earn rentals or for capital appreciation or both.Initial recognition of Investment properties shall be recognized at cost, and subsequent measurement shall be presented at a carrying amount of costs subtracted by accumulated depreciation and accumulated impairment losses.
中文原文 商業會計處理準則第17條
投資性不動產，指為賺取租金或資本增值或兩者兼具，而由所有者或融資租賃之承租人所持有之不動產。
投資性不動產應按其成本原始認列，後續衡量應以成本減除累計折舊及累計減損之帳面金額列示。
投資性不動產應按其成本原始認列，後續衡量應以成本減除累計折舊及累計減損之帳面金額列示。