Posted inAccounting Standards HKAS 40 完Ｑ之路
完Ｑ之路（二十八）： HKAS 40 – Investment Property
要分辨一件資產是否Investment Property，我們必須要按照HKAS 40裡有關Investment Property的定義再加以分類： 「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…
