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【多选题】
下列关于投资性房地产后续计量的表述中,不正确的有( )。
A.
投资性房地产采用公允价值模式进行后续计量的,资产负债表日,投资性房地产的公允价值小于其账面余额的差额计入“公允价值变动损益”,公允价值高于其账面余额的差额计入“其他综合收益”
B.
投资性房地产采用公允价值模式进行后续计量的,不计提折旧或摊销
C.
采用成本模式进行后续计量的投资性房地产,应当按月折旧或摊销,并将的折旧或摊销计入“管理费用”
D.
采用公允价值模式进行后续计量的投资性房地产,经减值测试后确定发生减值的,应当减值准备
E.
企业对投资性房地产的后续计量可以在成本模式和公允价值模式中任选一种,但不得同时采用两种计量模式
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B.
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The harmful effects on the city's plants.
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