المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Investment property



محاسب متخصص
08-11-2014, 06:19 AM
INVESTMENT PROPERTY
CONTENTS
Paragraph
Objective .................................................. ............................................... 1
Scope .................................................. .................................................. ... 2–6
Definitions .................................................. ............................................. 7–19
Property Interest Held by a Lessee under an Operating Lease ............. 8
Investment Property .................................................. ........................ 9–19
Recognition....................................... .................................................. ..... 20–25
Measurement at Recognition .................................................. .................. 26–38
Measurement after Recognition .................................................. .............. 39–65
Accounting Policy .................................................. ........................... 39-41
Fair Value Model .................................................. ............................ 42–64
Inability to Determine Fair Value Reliably .................................. 62–64
Cost Model .................................................. ..................................... 65
Transfers .................................................. ................................................ 66–76
Disposals .................................................. ............................................... 77–84
Disclosure .................................................. .............................................. 85–90
Fair Value Model and Cost Model .................................................. ... 85–90
Fair Value Model............................................. ........................... 87–89
Cost Model .................................................. ............................... 90
Transitional Provisions .................................................. ........................... 91–100
Initial Adoption of Accrual Accounting ............................................. 91–93
Fair Value Model .................................................. ............................ 94–97
Cost Model .................................................. ..................................... 98–100
Effective Date .................................................. ........................................ 101–102
Withdrawal of IPSAS 16 (2001) .................................................. ............. 103