International 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 provides guidance on the recognition, measurement, and disclosure of investment property.

In January 2016, IFRS 16 Leases made various amendments to IAS 40, including expanding its scope to include both owned investment property and investment property held by a lessee as a right-of-use asset.

IAS 40 governs investment property, defining it as land, a building, or part of a building (or a combination of these) held to earn rental income, capital appreciation, or both. This contrasts with property used for producing or supplying goods and services, administrative purposes, or those intended for sale in the ordinary course of business.

International 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 requires all entities to measure the fair value of investment property, for the purpose of either measurement (if the entity uses the fair value model) or disclosure (if it uses the cost model).

IAS 40 Investment Property The objective of this Standard is to prescribe the accounting treatment for investment property and related disclosure requirements. Investment property is property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital

IAS 40 Investment Property prescribes the accounting treatment for investment property and related disclosure requirements. This page provides information on the standard and recent amendments, alongside ICAEW factsheets and guides.

IAS 40 Investment Property prescribes the accounting treatment and disclosure with respect to investment property. But, what is investment property? The investment property is a land, a building (or a part of it), or both, held for the following specific purposes: Both. (IAS 40.5) Here, the strong impact in on purpose.

2001年1月1日 · 投资性房地产，指为赚取 租金 或为 资本增值，或两者兼有而（由 业主 或融资租赁的承租人）持有的房地产（土地或 建筑物，或 建筑物 的一部分，或两者兼有），但不包括： （1）用于 商品 或劳务的 生产 或 供应，或用于管理目的的房地产； （2）在正常经营过程中销售的房地产。 自用房地产，指为用于商品或劳务的生产或供应，或用于管理目的而（由业主营融资租赁的承租人）持有的房地产。 公允价值，指在公平交易中，熟悉情况的当事人自愿据以进行 …