財務報表標準--投資物產（pdf 18）

Contents
paragraphs
INTRODUCTION IN1-IN8
Financial Reporting Standard 40
Investment Property
OBJECTIVE 1
SCOPE 2-4
DEFINITIONS 5-15
RECOGNITION 16-19
MEASUREMENT AT RECOGNITION 20-29
MEASUREMENT AFTER RECOGNITION 30-56
Accounting Policy 30-32
Fair Value Model 33-55
Inability to Determine Fair Value Reliably 53-55
Cost Model 56
TRANSFERS 57-65
DISPOSALS 66-73
DISCLOSURE 74-79
Fair Value Model and Cost Model 74-75
Fair Value Model 76-78
Cost Model 79
TRANSITIONAL PROVISION 80-84
Fair Value Model 80-82
Cost Model 83-84
EFFECTIVE DATE 85
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