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Download the PDF document of IAS 40, the International Accounting Standard for investment property and related disclosure requirements. Learn the definitions, recognition, measurement, transfers, disposals and accounting policies for investment property.
This document is a PDF file that summarizes the International Accounting Standard 40 (IAS 40) on investment property. It explains the objective, scope, definition, classification, measurement, disclosure and effective date of IAS 40.
Learn about the accounting standard for property held to earn rentals or for capital appreciation. Find out the definition, scope, measurement, and history of IAS 40, with links to related interpretations and amendments.
This web page provides the full text of IAS 40, which prescribes the accounting treatment for investment property and related disclosure requirements. It also includes the definitions, examples, scope, and effective date of the Standard.
IAS 40 permits entities to choose between a fair value model and a cost model. As explained in paragraphs B47–B48 below, the Board believes that it is impracticable, at this stage, to require a fair value model for all investment property. At the same time, the Board believes that it is desirable to permit a fair value model.
A PDF document that summarizes the IAS 40 standard on investment property, including its scope, definition, recognition, measurement and disclosure. It also provides examples, exclusions, and contact information for BDO professionals.
IN1 International Accounting Standard 40 Investment Property (IAS 40) replaces IAS 40 Investment Property (issued in 2000), and should be applied for annual periods beginning on or after 1 January 2005.
