An investment property shall be derecognised (eliminated from the statement of financial position) on disposal or when the investment property is permanently withdrawn from use and no future economic benefits ar
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 ...
Insert Co has applied the fair value option in IFRS 9 in order that the recognition of gains and losses on its investment properties and the related financial liability would be consistent. The investment property was measured at fair value in accordance wi...
Thomas Nellessen;Henning Zuelch.The reliability of investment property fair values under IFRS.Journal of Property Investment&Finance.2011NELLESSEN, T.; ZUELCH, H. The reliability of investment property fair values under IFRS. Journal of Property Investment & Finance, v. 29, n. 1, p. 59-73, ...
ISAK 31: "Interpretasi atas Ruang Lingkup PSAK 13: Properti Investasi" / Interpretation on the scope of PSAK 13: Investment Property ISAK 31:对 PSAK 13《投资性房地产》范畴的解释 此准则旨在明确定义 PSAK 13 中投资性房地产的特性.此解释阐明一般建筑物特征,如附着 于建筑物的墙壁,地板和屋顶. ...
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 (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...
ON FAIR VALUE BASIS OF IMPAIRMENT TEST IFRS 9 Financial Instruments Fair value For specified financial assets and for particular business models: fair value IAS 16 Property, Plant and Equipment Purchase costs + construction costs + costs to bring to the ...
IFRS中文翻译版本
a group of financial assets, financial liabilities or both is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity's key management...