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【多选题】
下列关于投资性房地产采用公允价值模式进行后续计量的表述中,正确的有( )。
A.
不计提折旧或摊销,但减值测试,计提减值准备
B.
资产负债表日,公允价值为基础对账面价值进行调整
C.
资产负债表日,公允价值与账面价值的差额应计入当期损益
D.
由成本模式计量转为公允价值模式计量,公允价值与账面价值的差额计入其他综合收益
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