下列各项所产生的利得或损失，应直接计入当期损益的有( )。A．以成本后续计量的投资

发布时间：2023-06-24 05:55 │ 来源：www.tikuol.com

题型：多项选择题

问题：

下列各项所产生的利得或损失，应直接计入当期损益的有( )。

A．以成本后续计量的投资性房地产改为自用，转换日公允价值大于其账面价值的差额

B．以成本后续计量的投资性房地产改为自用，转换日公允价值小于其账面价值的差额

C．以公允价值后续计量的投资性房地产改为自用，转换日公允价值大于其账面价值的差额

D．以公允价值后续计量的投资性房地产改为自用，转换日公允价值小于其账面价值的差额

考点：注册会计师会计注册会计师会计

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