TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 40

This version includes amendments resulting from IFRSs issued up to 17 January 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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. | IAS 40 International Accounting Standard 40 Investment Property This version includes amendments resulting from IFRSs issued up to 17 January 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 . 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 . IASCF 2233 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 WITHDRAWAL OF IAS 40 2000 86 APPROVAL OF IAS 40 BY THE BOARD IASB BASIS FOR CONCLUSIONS ON IAS 40 AS REVISED IN 2003 IASC BASIS FOR CONCLUSIONS ON IAS 40 2000 2234 iascf IAS 40 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. .

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