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What is IAS 40 investment property?
When was IAS 40 reissued?
What is IAS 40?
When did IAS 40 change to IAS 16?
Is HKAS 40 based on IAS 40 investment property?
How did bc10a IFRS 16 Leases change the scope of IAS 40?
2015年12月11日 · IAS 40 Investment Property applies to the accounting for property (land and/or buildings) held to earn rentals or for capital appreciation (or both).
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. IAS 40 should be read in the context of its
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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.
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 ...
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.
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2024年5月2日 · IAS 40 governs investment property, defining it as land, a building, or part of a building (or a combination of these) held to earn rental income, capital appreciation, or both. This contrasts with property used for producing or supplying goods and services, administrative purposes, or those intended for sale in the ordinary course of business.
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.
