For instance, IAS 40 on Investment Property does allow the gain or loss from the change in the fair value of investment property to be recognised in the profit and loss for the period in which it arises.
例如，《国际会计准则》第40号-投资性房地产中的确允许把因投资财产公允价值的变化而产生的损益记入该变化发生时期的损益中。