IAS 40 EN
- IAS 40
- Inhaltsübersicht (redaktionell)
- Objective (1)
- Scope (2 - 4)
- Definitions (5)
- Classification of property as investment property or owner-occupied property (6 - 15)
- Recognition (16 - 19A)
- Measurement at recognition (20 - 29A)
- Measurement after recognition (30 - 56)
- Transfers (57 - 65)
- Disposals (66 - 73)
- Disclosure (74 - 79)
- Transitional provisions (80 - 84E)
- Effective date (85 - 85H)
- Withdrawal of IAS 40 (2000) (86)
- [Nicht mehr belegt (redaktionell)]
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