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FAS 26 – Investment in Real Estate

Standard No. FAS 26
Accounting
Effective: June 21, 2012
ENGLISH
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About This Standard

Updated as of 10 November 2022 in line with consequential amendment of FAS 1 “General Presentation and Disclosures in the Financial Statements” [Effective date: 1 January 2024]

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of the Standard
  4. 2. Definition
  5. 3. Recognition
  6. 4. Measurement
  7. 5. Transfer
  8. 6. Derecognition
  9. 7. Presentation Requirements
  10. 8. Disclosure Requirements
  11. 9. Effective Date
  12. 10. Transitional Provisions
  13. Adoption of the Standard
  14. Appendix (A): Brief History of the Preparation of the Standard
  15. Appendix (B): Reasons for the Standard
  16. Appendix (C): Basis for Conclusions
  17. Appendix (D): Application Guidance
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