雅虎香港 搜尋

搜尋結果

1. www.iasplus.com › en › standardsIAS 40 — Investment Property

   www.iasplus.com › en › standards

   • 網頁紀錄

   2015年12月11日 · IAS 40 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 value model being ...

2. www.ifrs.org › issued › part-aInvestment Property IAS 40 - IFRS

   www.ifrs.org › issued › part-a

   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.

   • 檔案大小: 149KB

   • 頁面計數: 24

3. 影片

   • 

     33:21

     youtube.com

     IAS 40 - INVESTMENT PROPERTY (PART 1)

     2022年11月18日

     觀看次數：5.9萬

   • 

     13:36

     youtube.com

     Investment Property (IAS 40) | Explained with Examples

     2020年8月28日

     觀看次數：5.6萬

   • 

     3:02

     youtube.com

     The fundamentals of IAS 40

     2022年1月27日

     觀看次數：2萬

   查看全部

4. www.ifrs.org › issued-standards › list-of-standardsIAS 40 Investment Property - IFRS

   www.ifrs.org › issued-standards › list-of-standards

   • 網頁紀錄

   2023年9月7日 · In January 2016, IFRS 16 Leases made various amendments to IAS 40, including expanding its scope to include both owned investment property and investment property held by a lessee as a right-of-use asset.

5. www2.deloitte.com › audit › IFRSIAS 40 投資性不動產 - Deloitte United States

   www2.deloitte.com › audit › IFRS

   IAS 40 簡覽. 定義. 投資性不動產係指為賺取租金或資本增值或兩者兼具,而由所有者或融資租賃之承租人所持有之不動產(土地或建築物之全部或一部分,或兩者皆有),而非: 或供管理目的;或 . 認列. 投資性不動產僅於同時符合下列兩條件時,始應認列為資產: 可能流入 ...

6. www.hkicpa.org.hk › Members-Handbook › volumeIIInvestment Property - Hong Kong Institute of Certified ...

   www.hkicpa.org.hk › Members-Handbook › volumeII

   IN1 Hong Kong Accounting Standard 40 Investment Property (HKAS 40) replaces SSAP 13 Accounting for Investment Property (revised in 2000), and should be applied for annual periods beginning on or after 1 January 2005.

   • 檔案大小: 534KB

   • 頁面計數: 42

7. 其他人也問了

   When did IAS 40 change to IAS 16?

   • In May 2008, as part of its Annual improvements project, the IASB expanded the scope of IAS 40 to include property under construction or development for future use as an investment property. Such property previously fell within the scope of IAS 16. Property held under an operating lease.

   IAS 40 — Investment Property - IAS Plus

   www.iasplus.com/en/standards/ias/ias40

   查看此問題的所有搜尋結果

   What is IAS 40 investment property?

   • IAS 40 Investment Property applies to the accounting for property (land and/or buildings) held to earn rentals or for capital appreciation (or both).

   IAS 40 — Investment Property - IAS Plus

   www.iasplus.com/en/standards/ias/ias40

   查看此問題的所有搜尋結果

   What is IAS 40?

   • 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 - IAS Plus

   www.iasplus.com/en/standards/ias/ias40

   查看此問題的所有搜尋結果

   When was IAS 40 reissued?

   • IAS 40 was reissued in December 2003 and applies to annual periods beginning on or after 1 January 2005. Investment property is property (land or a building or part of a building or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both.

   IAS 40 — Investment Property - IAS Plus

   www.iasplus.com/en/standards/ias/ias40

   查看此問題的所有搜尋結果

   Is HKAS 40 based on IAS 40 investment property?

   • HKAS 40 is based on IAS 40 Investment Property. In approving HKAS 40, the Council of the Hong Kong Institute of Certified Public Accountants considered and agreed with the IASB’s Basis for Conclusions on IAS 40 (as revised 2003 and IASC’s Basis for Conclusions on IAS 40 (2000).

   Investment Property - Hong Kong Institute of Certified Public Accounta…

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkas40.pdf

   查看此問題的所有搜尋結果

   What changes did the board make to IAS 40?

   • Comment letters came from various international organisations, as well as from 28 individual countries. The Board approved IAS 40 Investment Property in March 2000. Paragraph B67 below summarises the changes that the Board made to E64 in finalising IAS 40. B4 IAS 40 permits entities to choose between a fair value model and a cost model.

   Investment Property - Hong Kong Institute of Certified Public Accounta…

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkas40.pdf

   查看此問題的所有搜尋結果

8. www.hkicpa.org.hk › volumeII › hkas40Hong Kong Accounting Standard 40 - Hong Kong Institute of ...

   www.hkicpa.org.hk › volumeII › hkas40

   IN1 Hong Kong Accounting Standard 40 Investment Property (HKAS 40) replaces SSAP 13 Accounting for Investment Property (revised in 2000), and should be applied for annual periods beginning on or after 1 January 2005.

9. www.twse.com.tw › staticFiles › listed國際會計準則第 40 號號號「號「「「投資性不動產 ...

   www.twse.com.tw › staticFiles › listed

   國際會計準則第40 號「投資性不動產」（以下簡稱IAS40 ）之目的，係訂定 投資性不動產之會計處理及相關揭露規定。 IAS40 除適用於投資性不動產之認列、