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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.
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.
HKAS 40 Investment Property. This content is not available in your region. 關於我們 公會簡介 管治 企業社會責任 中國內地與國際聯繫 事業發展機會. 會員資格 註冊 搜尋會計師 會員手冊 會員福利及服務 關於商界專業會計師 關於中小型執業所 關於青年會員. 成為香港會計師 ...
2014年4月11日 · 完Q之路（二十八）： HKAS 40 – Investment Property. 要分辨一件資產是否Investment Property，我們必須要按照HKAS 40裡有關 Investment Property的定義再加以分類：. 「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 ...
1. Objective of HKAS 40. The objective of HKAS 40 Investment Property is to prescribe the accounting treatment for investment property and related disclosure requirements. 2. Scope of HKAS 40. HKAS 40 shall be applied in the recognition, measurement and disclosure of investment property. 2 (HKAS 40 para. 2)
HKAS 40 defines investment property as a 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, rather than for:
This guide outlines the amendment to HKAS 40 Investment Property ("HKAS 40") in 2008 and provides preparers with guidance as to how to apply the new requirements on various aspects. The amendment has resulted in a significant change in the accounting for investment properties under construction.
