IAS 40 Investment Property是什么_2022年ACCA考試知識點
在困難面前，如果你能在眾人都放棄時再多堅持一秒，那么，最后的勝利一定是屬于你的。堅定的信念是獲取成功的動力。在很多的時候，成功都是在最后一刻才蹣跚到來。ACCA六月考試在即，大家備考時一定要熟練掌握各科目知識要點，今天東奧小編為大家整理了ACCA考試知識點，趕快來看一下吧。
【內(nèi)容導航】
IAS 40 Investment Property
【知識點】
IAS 40 Investment Property
IAS 40 Investment Property
Recognition
Investment property is recognised as an asset when:
it is probable that the future economic benefits that are attributable to the investment property will flow to the entity; and
the cost of the investment property can be measured reliably.
Initial Measurement
An investment property is measured initially at its cost, which is the fair value of the consideration given for it, which includes any transaction costs.
Subsequent Measurement
Cost Model
After initial recognition, an entity that chooses the cost model shall measure all of its investment property using the cost model in IAS 16 Property, Plant and Equipment (i.e. at cost less any accumulated depreciation and impairment losses).
An investment property, measured under the cost model, that is subsequently classified as held for sale in accordance with IFRS 5 is measured in accordance with that standard.
Fair Value Model
IAS 40 prescribes when to use fair value but IFRS 13 Fair Value Measurement defines fair value and identifies how to measure fair value.
After initial recognition, an entity that chooses the fair value model must measure all of investment properties at fair value (except in exceptional circumstances).
A gain or loss arising from a change in the fair value of investment property shall be included in profit or loss for the period in which it arises.
人生中，有太多太多的東西，經(jīng)不起等待。窮困不能等，因為時間久了，你將習慣于窮困，忘記夢想，庸庸碌碌地過一輩子;夢想不能等，因為努力晚了，心老了就無能為力。以上就是東奧小編為大家整理的ACCA考試知識點了，距離6月份ACCA考試時間已經(jīng)越來越近，大家一定要合理安排好自己的備考時間，制定好學習計劃，爭取順利上岸。
注：以上來自東奧教研團隊
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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