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IAS 40 2021 Issued IFRS Standards (Part A) Investment Property. In April 2001 the International Accounting Standards Board (Board) adopted IAS 40 Investment Property, which had originally been issued by the International Accounting Standards Committee in April 2000.
International Accounting Standard 40 Investment Property (IAS 40) is set out in paragraphs 1–86. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.
11 gru 2015 · IAS 40 applies to the accounting for property (land and/or buildings) held to earn rentals or for capital appreciation (or both).
IAS 40 Investment Property. Objective. This Standard shall be applied in the recognition, measurement and disclosure of investment property. Scope. This Standard does not deal with matters covered in IAS 17 Leases, including: . classification of leases as finance leases or operating leases; .
IAS 40 (2000) Investment Property. This Basis for Conclusions accompanies, but is not part of, IAS 40. It was issued by the Board of the former International Accounting Standards Committee (IASC) in 2000.
IAS 40. Investment Property. This Basis for Conclusions accompanies, but is not part of, IAS 40. Introduction. BC1. This Basis for Conclusions summarises the International Accounting Standards Board’s considerations in reaching its conclusions on revising IAS 40 Investment Property in 2003.
IAS 40 Investment Property. The objective of this Standard is to prescribe the accounting treatment for investment property and related disclosure requirements.
