Investment property is property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for:(a)use in the production or supply of goods or services or for ...
IAS 40, Investment Property (amended by Transfers of Investment Property (Amendments to IAS 40), effective for annual periods beginning on or after 1 July 2018) 此项更新主要是强调了投资性物业与自用物业(或者存货)之间互相转换时,必须以确切的用途变更为前提,如果仅仅是公司管理层在主观上有变更物业用途...
IAS 40 Investment Property - IFRS:国际会计准则40号——投资性准则准则,投资,会计,40号,投资性,40 号,IAS,IAS40,号——,国际财务 文档格式: .pdf 文档大小: 21.56K 文档页数: 2页 顶/踩数: 0/0 收藏人数: 1 评论次数: 0 文档热度: 文档分类: ...
■ Investment property 投资性房地产: 只存在于IFRS下 ■ intangible assets ■ Deferred tax assets ■ Pension assets ■ Goodwill 商誉:仅产生于并购活动中,并购方支付的对价(consideration)中超出被并购企业净资产(资产-负债)的公允价值的这部分溢价;后续处理:不能摊销,每年至少一次减值测试。 Liabilities 负债 企...
46 ACCA F2 - Lecture 90 - Peformance Measurements - Return on capital employed 05:57 ACCA F2 - Lecture 91 - Peformance Measurements - Liquidity 07:00 ACCA F2 - Lecture 92 - Peformance Measurements - Gearing 05:36 ACCA F2 - Lecture 93 - Peformance Measurements - Return on investment 04:47...
46 ACCA F2 - Lecture 90 - Peformance Measurements - Return on capital employed 05:57 ACCA F2 - Lecture 91 - Peformance Measurements - Liquidity 07:00 ACCA F2 - Lecture 92 - Peformance Measurements - Gearing 05:36 ACCA F2 - Lecture 93 - Peformance Measurements - Return on investment 04:47...
Nellessen T,Zuelch H.2011.The reliability of investment property fair values under IFRS.Journal of Property Investment & Finance,29(1):59-73.Thomas N.,Henning Z..The reliability of invest- ment property fair values under IFRS[J].Journal of Property In-vestment & Finance,2011(1):59 ~ 73...
IFRS also has different requirements for reporting expenses. For example, if a company is spending money on development or on investment for the future, it doesn't necessarily have to be reported as an expense. It can be capitalized instead. ...
IAS 40 Investment Property IAS 41 Agriculture International Accounting Standards (IAS) are the older standards that IFRS are gradually replacing (IAS were issued from 1973 to 2000). A complete set of IFRS financial statements includes astatement of financial position, astatement of comprehensive income...
ON IFRS 12 DISCLOSURE OF INTERESTS IN OTHER ENTITIES 69 AMENDMENTS TO IAS 27 SEPARATE FINANCIAL STATEMENTS 72 AMENDMENTS TO THE BASIS FOR CONCLUSIONS ON IAS 27 SEPARATE FINANCIAL STATEMENTS 77 Investment Entities (Amendments to IFRS 10, IFRS12 and IAS 27) is issued by the International Accounting...