IAS 40 Investment Property是什么_2022年ACCA考試知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-05-24 10:35:40

在困難面前，如果你能在眾人都放棄時(shí)再多堅(jiān)持一秒，那么，最后的勝利一定是屬于你的。堅(jiān)定的信念是獲取成功的動(dòng)力。在很多的時(shí)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(shí)一定要熟練掌握各科目知識(shí)要點(diǎn)，今天東奧小編為大家整理了ACCA考試知識(shí)點(diǎn)，趕快來看一下吧。

【內(nèi)容導(dǎo)航】

IAS 40 Investment Property

【知識(shí)點(diǎn)】

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?yàn)闀r(shí)間久了，你將習(xí)慣于窮困，忘記夢(mèng)想，庸庸碌碌地過一輩子;夢(mèng)想不能等，因?yàn)榕ν砹?，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(shí)點(diǎn)了，距離6月份ACCA考試時(shí)間已經(jīng)越來越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃，爭(zhēng)取順利上岸。

注：以上來自東奧教研團(tuán)隊(duì)

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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