IAS 40 - Revision history

imported>Doug Williamson: Layout.

2023-04-25T22:04:27Z

Layout.

← Older revision		Revision as of 22:04, 25 April 2023
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	IAS 40 defines investment property as property held to earn rentals or for capital appreciation or both.		IAS 40 defines investment property as property held to earn rentals, or for capital appreciation, or both.

	It requires investment properties to be initially measured at cost, but subsequently measured at fair value.		It requires investment properties to be initially measured at cost, but subsequently measured at fair value.
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	* [[Investment]]		* [[Investment]]
	* [[Property]]		* [[Property]]
			* [[Revaluation]]

imported>Doug Williamson: Layout.

2023-04-25T21:30:52Z

Layout.

← Older revision		Revision as of 21:30, 25 April 2023
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	International Accounting Standard 40, dealing with investment property.		International Accounting Standard 40, dealing with investment property.


	IAS 40 defines investment property as property held to earn rentals or for capital appreciation or both.		IAS 40 defines investment property as property held to earn rentals or for capital appreciation or both.

imported>Doug Williamson: Layout.

2023-04-25T21:21:13Z

Layout.

← Older revision		Revision as of 21:21, 25 April 2023
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	== Other resources ==		== Other resources ==
	*[https://www.iasplus.com/en/standards/ias/ias40 IAS 40 - IAS Plus]		*[https://www.iasplus.com/en/standards/ias/ias40 IAS 40 - IAS Plus]
	*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-40-investment-property.pdf?bypass=on IAS 40 text - IFRS]]		*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-40-investment-property.pdf?bypass=on IAS 40 text - IFRS]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Expand definition - source - IAS 40 - https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-40-investment-property.pdf?bypass=on

2023-04-25T21:20:49Z

Expand definition - source - IAS 40 - https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-40-investment-property.pdf?bypass=on

← Older revision		Revision as of 21:20, 25 April 2023
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			''Financial reporting - International Financial Reporting Standards (IFRS) - investment property.''

	International Accounting Standard 40, dealing with investment property.		International Accounting Standard 40, dealing with investment property.

	~~Issued~~ by the International Accounting Standards Board.		IAS 40 defines investment property as property held to earn rentals or for capital appreciation or both.

			It requires investment properties to be initially measured at cost, but subsequently measured at fair value.

			Revaluation gains and losses of investment property must be recognized in profit or loss for the period in which they arise.

			The fair value of investment properties must be based on market conditions at the balance sheet date - not on expected future market conditions.


			IAS 40 is issued by the International Accounting Standards Board.


	== See also ==		== See also ==
			* [[Balance sheet date]]
			* [[Fair value]]
	* [[Financial reporting]]		* [[Financial reporting]]
	* [[FRS 102]]		* [[FRS 102]]
	* [[International Financial Reporting Standards]]		* [[International Accounting Standards Board]] (IASB)
			* [[International Financial Reporting Standards]] (IFRS)
	* [[Investment]]		* [[Investment]]
	* [[Property]]		* [[Property]]


	== ~~External link~~ ==		== Other resources ==
	*[https://www.iasplus.com/en/standards/ias/ias40 IAS 40 - IAS Plus]		*[https://www.iasplus.com/en/standards/ias/ias40 IAS 40 - IAS Plus]
			*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-40-investment-property.pdf?bypass=on IAS 40 text - IFRS]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Add link.

2022-08-24T10:18:19Z

Add link.

← Older revision		Revision as of 10:18, 24 August 2022
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	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
	* [[Investment]]		* [[Investment]]
			* [[Property]]

imported>Doug Williamson: Add link to IAS Plus

2022-03-03T15:31:37Z

Add link to IAS Plus

← Older revision		Revision as of 15:31, 3 March 2022
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	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
	* [[Investment]]		* [[Investment]]


			== External link ==
			*[https://www.iasplus.com/en/standards/ias/ias40 IAS 40 - IAS Plus]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Update links.

2019-08-25T10:51:00Z

Update links.

← Older revision		Revision as of 10:51, 25 August 2019
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	== See also ==		== See also ==
			* [[Financial reporting]]
			* [[FRS 102]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
	* [[~~FRS 102~~]]		* [[Investment]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Remove link to SSAP 19. Add link to FRS 102.

2017-09-13T11:34:23Z

Remove link to SSAP 19. Add link to FRS 102.

← Older revision		Revision as of 11:34, 13 September 2017
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	== See also ==		== See also ==
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
	* [[~~SSAP 19~~]]		* [[FRS 102]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Spacing and category added 27/8/13

2013-08-27T10:16:23Z

Spacing and category added 27/8/13

← Older revision		Revision as of 10:16, 27 August 2013
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	International Accounting Standard 40, dealing with investment property.		International Accounting Standard 40, dealing with investment property.

	Issued by the International Accounting Standards Board.		Issued by the International Accounting Standards Board.


	== See also ==		== See also ==
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	* [[SSAP 19]]		* [[SSAP 19]]

	[[Category:~~Accounting_and_Reporting~~]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:~~Investment_Appraisal~~]]		[[Category:Corporate_finance]]
			[[Category:Compliance_and_audit]]

imported>Charles Cresswell at 17:06, 18 June 2013

2013-06-18T17:06:26Z

← Older revision		Revision as of 17:06, 18 June 2013
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	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
	* [[SSAP 19]]		* [[SSAP 19]]

			[[Category:Accounting_and_Reporting]]
			[[Category:Investment_Appraisal]]