《《IAS40 Investment Property》.pdf

IAS 40 International Accounting Standard 40 Investment Property This version includes amendments resulting from IFRSs issued up to 31 December 2010 with an effective date no later than 1 January 2011. IAS 40 Investment Property was issued by the International Accounting Standards Committee in April 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 40. Since then, IAS 40 and its accompanying documents have been amended by the following IFRSs: • IFRS 2Share-based Payment (issued February 2004) • IFRS 4Insurance Contracts (issued March 2004) • IFRS 5Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) * • IAS 1Presentation of Financial Statements (as revised in September 2007) * • Improvements to IFRSs (issued May 2008). Amendments related to an effective date later than 1 January 2011 The Basis for Conclusions on IAS 40 has been amended for consistency with IFRS 9 Financial Instruments (issued November 2009 and October 2010). IFRS 9 has an effective date of 1 January 2013 and the amendments are therefore not included in this edition. The following Interpretation refers to IAS 40 (as revised in 2003): • SIC-21Income Taxes—Recovery of Revalued Non-Depreciable Assets (issued July 2000 and subsequently amended). * effective date 1 January 2009