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Search results with tag "Hong kong accounting standard 40 investment property"
Hong Kong Accounting Standard 40 - Hong Kong Institute …
www.hkicpa.org.hkHong Kong Accounting Standard 40 Investment Property Objective 1 The objective of this Standard is to prescribe the accounting treatment for investment property and related disclosure requirements. Scope 2 This Standard shall be applied in the recognition, measurement and disclosure of investment property.
Hong Kong Accounting Standard 40 - Hong Kong Institute …
app1.hkicpa.org.hkIN1 Hong Kong Accounting Standard 40 Investment Property (HKAS 40) replaces SSAP 13 Accounting for Investment Property (revised in 2000), and should be applied for annual periods beginning on or after 1 January 2005.