發展商把建成待售的商品房，暫時出租以賺取收入，應當Inventory嗎？

HKAS 2 Inventories
Inventories are assets which
a. held for sale in the ordinary course of business
b. in the process of production for future sale; or
c. in the form of materials or supplies to be consumed in the production process or in the rendering of services.

HKAS 40 Investment property
Investment property shall be recognised as an asset when, and only when:
a. it is probable that the future economic benefits that are associated with the investment property will flow to the entity; and
b. the cost of the investment property can be measured reliably.

根據以上定義，應該是inventory
b) in the process of production for future sale

As you have mentioned, the leasing out of the property is temporary. The nature of holding of the property 待售的商品房 is clearly not for investment purpose but for trading purposes. there is no change in intention. Therefore, this should be treated as an inventory. Substance over form！