12) 買了物業, legal fee for mortgage guarantee 是否可以入去 the cost of property?

應該唔包入 cost of property 度。

公司有個客，係大陸度租左地起工廠自用，

Lease Term: 50 years

term 過左之後，land 同 property 都會比返人，個 client 冇 ownership.

但係lease term 完之後可以再傾個 new lease term.

呢個情況下，應該用點 disclose 個 land and property 呢？

1 .當佢 Property Plant Equipment 咁入

2. 當佢Finance lease 入

3. 當佢 operating lease 入

點搞好？大家請幫幫手，謝謝  : )

it should be classified as land and building(FA) and a long term liability (FLO) should be recorded

base on HKAS 17 , financing lease is for long term lease, operating lease is for short term lease e.g. 1 yr.

base on HKAS 36 PPE, in this case, it seems contain 'substance over form'

我之前做過的case差不多

不過個大陸地由 A 公司 租 50年 然後起廠

A公司再將廠租俾佢0既RELATED CO. B 公司

我公司就將LAND AND PROPERTY入 A 公司數

其他DECORATION ETC. 就入B公司數

呢個CASE真係好難搞 !!最搞笑係塊地係"農地"!!

哈哈，咁最尾係當佢 land and building 入？ 定 operating lease 咁入？