TAILIEUCHUNG - International Accounting Standard 40: Investment property

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 40 Investment Property was issued by the International Accounting Standards Committee in April 2000. | IAS 40 International Accounting Standard 40 Investment Property This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 40 Investment Property was issued by the International Accounting Standards Committee in April 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 40. Since then, IAS 40 and its accompanying documents have been amended by the following IFRSs: • IFRS 2 Share-based Payment (issued February 2004) • IFRS 4 Insurance Contracts (issued March 2004) • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • Improvements to IFRSs (issued May 2008).* The following Interpretation refers to IAS 40 (as revised in 2003): • * SIC-21 Income Taxes—Recovery of Revalued Non-Depreciable Assets (issued July 2000 and subsequently amended). effective date 1 January 2009 © IASCF 2299 IAS 40 CONTENTS paragraphs INTRODUCTION IN1–IN18 INTERNATIONAL ACCOUNTING STANDARD 40 INVESTMENT PROPERTY OBJECTIVE 1 SCOPE 2–4 DEFINITIONS 5–15 RECOGNITION 16–19 MEASUREMENT AT RECOGNITION 20–29 MEASUREMENT AFTER RECOGNITION 30–56 Accounting policy 30–32C Fair value model 33–55 Inability to determine fair value reliably 53–55 Cost model 56 TRANSFERS 57–65 DISPOSALS 66–73 DISCLOSURE 74–79 Fair value model and cost model 74–79 Fair value model 76–78 Cost model 79 TRANSITIONAL PROVISIONS 80–84 Fair value model 80–82 Cost model 83–84 EFFECTIVE DATE 85–85B WITHDRAWAL OF IAS 40 (2000) 86 APPROVAL BY THE BOARD OF IAS 40 ISSUED IN DECEMBER 2003 IASB BASIS FOR CONCLUSIONS ON IAS 40 (AS REVISED IN 2003) IASC BASIS FOR CONCLUSIONS ON IAS 40 (2000) 2300 © IASCF IAS .

• Tiêu chuẩn - Qui chuẩn
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Investment property
• International Accounting Standard 40
• Accounting policy
• Fair value model
• International Accounting Standard 39
• Financial instruments
• Financial liability
• Financial assets
• International Accounting Standard 8
• Accounting policies
• Accounting estimates
• Borrowing costs
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• International Accounting Standard 23
• Qualifying asset
• Retirement benefit plans
• International Accounting Standard 26
• Benefit plans
• Contribution plans
• Separate financial statements
• International Accounting Standard 27
• Consolidated financial statements
• Accounting for investments in subsidiaries
• International accounting
• Lecture International accounting
• International convergence
• Financial reporting
• International federation of accountants
• Presentation of financial statements
• Operating segments
• International Accounting Standard 2
• Costs of purchase
• Cash flows
• Statement of cash flows
• International Accounting Standard 7
• Foreign exchange rates
• The reporting period
• International Accounting Standard 10
• Reporting period
• Construction contracts
• International Accounting Standard 11
• Classification of leases
• Financial statements of lessees
• Leaseback transactions
• International Accounting Standard 17
• Insurance contracts
• International Accounting Standard 18
• Sale of goods
• Employee benefits
• International Accounting Standard 19
• International Accounting Standard 21
• Presentation currency
• Foreign operation
• Related party disclosures
• International Accounting Standard 24
• Related parties
• Sshare based payment
• Investments in associates
• International Accounting Standard 28
• Business combinations
• Hyperinflationary economies
• International Accounting Standard 29
• International Accounting Standard 32
• Share based payment
• Earnings per share
• International Accounting Standard 33
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• Impairment of assets
• International Accounting Standard 36
• Intangible asset
• Corporate assets
• Contingent liabilities
• International Accounting Standard 37
• Present obligation
• Intangible assets
• International Accounting Standard 38
• Future economic benefits