IAS40 Investment Property

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1、IAS40InternationalAccountingStandard40InvestmentPropertyThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS40InvestmentPropertywasissuedbytheInternationalAccountingStandardsCommitteeinApril2000.InApril2001theInte

2、rnationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.InDecember2003theIASBissuedarevisedIAS40.Sincethen,IAS40anditsaccompanyingdocumentshavebeenamendedbyt

3、hefollowingIFRSs:•IFRS2Share-basedPayment(issuedFebruary2004)•IFRS4InsuranceContracts(issuedMarch2004)•IFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations(issuedMarch2004)•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*•ImprovementstoIFRSs(issuedMay2008)

4、.*Amendmentsrelatedtoaneffectivedatelaterthan1January2011TheBasisforConclusionsonIAS40hasbeenamendedforconsistencywithIFRS9FinancialInstruments(issuedNovember2009andOctober2010).IFRS9hasaneffectivedateof1January2013andtheamendmentsarethereforenotincludedinthisedition.Thefollowi

5、ngInterpretationreferstoIAS40(asrevisedin2003):•SIC-21IncomeTaxes—RecoveryofRevaluedNon-DepreciableAssets(issuedJuly2000andsubsequentlyamended).*effectivedate1January2009©IFRSFoundation2403IAS40CONTENTSparagraphsINTRODUCTIONIN1–IN18INTERNATIONALACCOUNTINGSTANDARD40INVESTMENTPRO

6、PERTYOBJECTIVE1SCOPE2–4DEFINITIONS5–15RECOGNITION16–19MEASUREMENTATRECOGNITION20–29MEASUREMENTAFTERRECOGNITION30–56Accountingpolicy30–32CFairvaluemodel33–55Inabilitytodeterminefairvaluereliably53–55Costmodel56TRANSFERS57–65DISPOSALS66–73DISCLOSURE74–79Fairvaluemodelandcostmodel

7、74–79Fairvaluemodel76–78Costmodel79TRANSITIONALPROVISIONS80–84Fairvaluemodel80–82Costmodel83–84EFFECTIVEDATE85–85BWITHDRAWALOFIAS40(2000)86APPROVALBYTHEBOARDOFIAS40ISSUEDINDECEMBER2003IASBBASISFORCONCLUSIONSONIAS40(ASREVISEDIN2003)IASCBASISFORCONCLUSIONSONIAS40(2000)2404©IFRSFo

8、undationIAS40InternationalAccountingStandard40Investme