财务报表标准--投资物产.pdfVIP

FINANCIAL FRS 40 REPORTING STANDARD Investment Property This Standard applies for annual periods beginning on or after 1 January 2007. Earlier application is encouraged. Contents paragraphs INTRODUCTION IN1-IN8 Financial Reporting Standard 40 Investment Property OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-19 MEASUREMENT AT RECOGNITION 20-29 MEASUREMENT AFTER RECOGNITION 30-56 Accounting Policy 30-32 Fair Value Model 33-55 Inability to Determine Fair Value Reliably 53-55 Cost Model 56 TRANSFERS 57-65 DISPOSALS 66-73 DISCLOSURE 74-79 Fair Value Model and Cost Model 74-75 Fair Value Model