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【单选题】
关于投资性房地产的初始计量,下列说法中不正确的是( )
A.
外购投资性房地产的成本,包括购买价款、相关税费和可直接归属于该资产的其他支出
B.
采用公允价值模式或成本模式进行后续计量的外购投资性房地产,均应当按照成本进行初始计量
C.
采用公允价值模式进行后续计量的外购投资性房地产,取得时按照公允价值进行初始计量
D.
自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成
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