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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.
11 gru 2015 · IAS 40 is the International Accounting Standard for property (land and/or buildings) held to earn rentals or for capital appreciation. It covers the definition, recognition, measurement, and presentation of investment property, and its history of amendments and interpretations.
IAS 40 prescribes the accounting treatment for investment property and related disclosure requirements. It defines investment property as property held to earn rentals or for capital appreciation or both, and distinguishes it from owner-occupied property.
IAS 40 defines investment property as land or a building that is held for rentals, capital appreciation or both. It explains how to measure and account for investment property using the fair value model or the cost model.
Download a PDF file of IAS 40, the International Accounting Standard for investment property. Learn about the definition, scope, measurement, disclosure and accounting of investment property and its differences from owner-occupied property.
This publication provides practical guidance on how to apply the amended IAS 40, which revises the scope of IAS 40 and introduces new requirements for properties under construction or development for future use as investment properties. It covers questions and answers, scope and transition requirements, measurement provisions, impairment, disclosure and other issues.
A PDF document that summarizes the IAS 40 standard on investment property, which is property held to earn rentals or for capital appreciation. It covers the scope, definition, recognition, measurement, and disclosure of investment property, as well as examples and exceptions.
