hrvatski

Osnovna obilježja novog MRS-a 40 - Ulaganje u nekretnine

The domain of the IAS 40 is the accounting treatment of the investment property. Its purpose is to apply the provisions in recognition, measurement and disclosing of the investment property. The IAS 40, for the first time, proposes the assets that are not of financial nature to be evaluated at the fair value. The investment property is recognized as the assets if it meets the mentioned criteria: - that the future economic gains, connected with invested property, flow into the enterprise, - that the costs of invested property can be measured reliably. The provisions of the IAS 40 in the domain of the principles, rules and procedures as well as the measurement of the initial recognition of investment property should be included into the policy of an enterprise. Two models are possible to choose and apply: 1) The model of fair value by means of which the property is measured at fair values, or 2) The acquisition cost model at which the property is evaluated according to the IAS 16. The change of the intended use of investment property should be made only when the way of its use is changed. The owner of the investment property makes disclosure on operating lease, what means that the enterprise to have taken the investment property on financial lease publishes as lease, and the lessor publishes all tha data on the operating lease to have been disclosed by the enterprise. If a model of fair value is applied, the enterprise should disclose the effect of this standard on a certain day, how it influenced on the initial state and on the retained profit of the period in which it was started to use.

nekretnine; procjena vrijednosti ulaganja u nekretnine; model procjene; model troška nabave; međunarodni računovodstveni standardi

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