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International Accounting Standard
(IAS) 40
Investment Property
См. документ на русском языке
This version includes amendments resulting from new and amended IFRSs issued up to 31 December 2005.
| 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 I№ 2003) | |
| IASC BASIS FOR CONCLUSIONS ON IAS 40 (2000) | |
| 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 objective and the IASB’ s Basis for Conclusions, the Prefoce to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. |
Introduction
IN1 International Accounting Standard 40 Investment Property (IAS 40) replaces IAS 40 Investment Property (issued in 2000), and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged.
Reasons for revising IAS 40
IN2 The International Accounting Standards Board developed this revised IAS 40 as part of its project on Improvements to International Accounting Standards. The project was undertaken in the light of queries and criticisms raised in relation to the Standards by securities regulators, professional accountants and other interested parties. The objectives of the project were to reduce or eliminate alternatives, redundancies and conflicts within the Standards, to deal with some convergence issues and to make other improvements.
