Statements (42)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:allowsChoiceOf |
cost model or fair value model
|
| gptkbp:amendedBy |
gptkb:IFRS_13_Fair_Value_Measurement
gptkb:IFRS_16_Leases Annual Improvements to IFRSs 2011–2013 Cycle |
| gptkbp:appliesTo |
accounting for investment property
|
| gptkbp:category |
accounting standard
|
| gptkbp:compatibleWith |
property held for use in the production or supply of goods or services
property held for administrative purposes |
| gptkbp:defines |
investment property
property (land or a building—or part of a building—or both) held to earn rentals or for capital appreciation or both |
| gptkbp:firstIssueDate |
2000
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 40 Investment Property
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:measurementModel |
cost model
fair value model |
| gptkbp:originallyIssuedBy |
gptkb:International_Accounting_Standards_Committee
|
| gptkbp:permits |
transfer to or from investment property only when there is a change in use
|
| gptkbp:prohibits |
arbitrary transfers to or from investment property
|
| gptkbp:relatedStandard |
gptkb:IFRS_13_Fair_Value_Measurement
gptkb:IFRS_5_Non-current_Assets_Held_for_Sale_and_Discontinued_Operations IAS 16 Property, Plant and Equipment |
| gptkbp:replacedBy |
none (first standard on investment property)
|
| gptkbp:requires |
disclosure of methods and significant assumptions applied in determining fair value
disclosure of rental income and direct operating expenses disclosure of the extent to which the fair value of investment property is based on a valuation by an independent valuer disclosure of contractual obligations to purchase, construct or develop investment property disclosure of significant assumptions and judgments |
| gptkbp:requiresDisclosureOf |
restrictions on realizability or remittance of income and proceeds of disposal
amounts recognized in profit or loss measurement basis |
| gptkbp:scopeExcludes |
biological assets
property held for sale in the ordinary course of business mineral rights and mineral reserves owner-occupied property |
| gptkbp:standardNumber |
IAS 40
|
| gptkbp:startDate |
1 January 2001
|
| gptkbp:status |
in force
|
| gptkbp:title |
Investment Property
|
| gptkbp:bfsParent |
gptkb:IFRS_13_Fair_Value_Measurement
|
| gptkbp:bfsLayer |
6
|