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Table of contents
- Ias 40 dissertation in 2021
- What is a dissertation
- Ias 40 dissertation 03
- Ias 40 dissertation 04
- Ias 40 dissertation 05
- Ias 40 dissertation 06
- Ias 40 dissertation 07
- Ias 40 dissertation 08
Ias 40 dissertation in 2021
What is a dissertation
Ias 40 dissertation 03
Ias 40 dissertation 04
Ias 40 dissertation 05
Ias 40 dissertation 06
Ias 40 dissertation 07
Ias 40 dissertation 08
When does the amended IAS 40 come into effect?
The IASB also concluded that, with increasing experience regarding the use of fair value as the measurement basis since IAS 40 was issued, entities were more able to reliably measure the fair value of investment property under construction. The amended IAS 40 applies prospectively for annual periods beginning on or after 1 January 2009.
What does IAS 40A para 3 differentiate between?
IAS 40A para 3 differentiates between: • Investment property under construction for which the fair value cannot be reliably measured at present but for which in future the fair value would be reliably determinable; and • Investment property that cannot be reliably measured at fair value on a continuing basis.
How is investment property accounted for in IAS 40?
A property interest that is held by a lessee under an operating lease may be classified and accounted for as investment property provided that: [IAS 40.6] the rest of the definition of investment property is met. the operating lease is accounted for as if it were a finance lease in accordance with IAS 17 Leases.
Last Update: Oct 2021
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