1. Fixed assets held for producing goods, providing services, leasing or managing. Holding investment real estate is to earn rent or capital appreciation, or both.
2. The scope of investment real estate is different. Investment real estate mainly includes leased land use rights, land use rights held and ready to be transferred after appreciation, rented buildings, etc.
Extended data:
The so-called fair value, also known as fair market price and fair price, refers to the price determined by buyers and sellers who are familiar with the market situation under the condition of fair trade, or the transaction price at which an asset can be bought and sold or a liability can be paid off by an unrelated party under the condition of fair trade.
Under normal circumstances, enterprises should usually adopt the cost model to measure investment real estate. If we want to adopt fair value measurement, we need to meet two conditions: first, there is an active real estate trading market where the investment real estate is located; Second, enterprises can obtain the market price and related information of the same or similar real estate from the active real estate trading market.
Investment real estate can be measured by cost model or fair value model (which can be simply understood as market price). But only one can be selected, and they cannot coexist. If the cost mode measurement is selected, it can be changed to the fair value mode measurement. If fair value measurement is selected, it is not allowed to change to cost mode.