Example: tourism industry
Search results with tag "International accounting standard 40"
Investment Property IAS 40 - ifrs.org
www.ifrs.orgInternational Accounting Standard 40 . Investment Property (IAS 40) is set out in paragraphs 1–86. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 40 should be read in the context of its objective and the IASB’s Basis for Conclusions, the . Preface to IFRS Standards ...
INTERNATIONAL ACCOUNTING STANDARD 40 …
www.xavierpaper.comINTERNATIONAL ACCOUNTING STANDARD 40 Investment property ... investment property the cost of replacing part of an existing investment property at the time that cost is incurred if the recognition criteria are met. The carrying amount of those parts that are replaced is derecognised in accordance ... investment property. 31 IAS 8 Accounting ...