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  1. 2 gru 2020 · IAS 39 Financial In­stru­ments: Recog­ni­tion and Mea­sure­ment outlines the re­quire­ments for the recog­ni­tion and mea­sure­ment of financial assets, financial li­a­bil­i­ties, and some contracts to buy or sell non-fi­nan­cial items.

  2. 11 gru 2015 · IAS 40 Investment Property applies to the accounting for property (land and/or buildings) held to earn rentals or for capital appreciation (or both). Investment properties are initially measured at cost and, with some exceptions. may be subsequently measured using a cost model or fair value model, with changes in the fair value under the fair ...

  3. replaced the original IAS 39 Financial Instruments: Recognition and Measurement, which had been issued in December 1998. That original IAS 39 had replaced some parts of IAS 25 Accounting for Investments, which had been issued in March 1986. In December 2003 the Board issued a revised IAS 39 as part of its initial agenda of technical projects.

  4. That Standard had replaced some parts of IAS 25 Accounting for Investments, which had been issued in March 1986 and had not already been replaced by IAS 39 Financial Instruments: Recognition and Measurement. In December 2003 the Board issued a revised IAS 40 as part of its initial agenda of technical projects.

  5. In April 2001 the International Accounting Standards Board (Board) adopted IAS 36 Impairment of Assets, which had originally been issued by the International Accounting Standards Committee in June 1998. That standard consolidated all the requirements on how to assess for recoverability of an asset.

  6. 1 lis 2006 · IAS 39 requires an assessment at each balance sheet date as to whether there is any objective evidence that a financial asset is impaired and whether any impairment has any impact on the estimated future cash flows of the financial asset. The company recognises any impairment loss in profit or loss.

  7. IAS 36 Impairment of Assets seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. the higher of fair value less costs of disposal and value in use). With the exception of goodwill and certain intangible assets for which an annual impairment test is required, entities are required to conduct ...

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