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Edithistory:IAS 40

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oldid date/time username edit summary
1330803866 2026-01-02T17:26:12Z HurricaneZeta [[WP:AFC|AFC]] draft
1330803859 2026-01-02T17:26:11Z HurricaneZeta HurricaneZeta moved page [[IAS 40]] to [[Draft:IAS 40]] without leaving a redirect: [[WP:DRAFTIFY|Not ready]] for mainspace, incubate in draftspace. Reason/s: machine-generated
1330626564 2026-01-01T15:46:03Z Sascho Jovanoski 70329 I have added {{International Financial Reporting Standards}} [[Category:International Financial Reporting Standards]] [[Category:Derivatives (finance)]] [[Category:Credit risk]].
1330626455 2026-01-01T15:44:56Z Sascho Jovanoski 70329 I have added Disclosure Requirements (IAS 40).
1329615267 2025-12-27T01:47:35Z Katharineamy added [[Category:Accounting standards]]; removed {{uncategorized}} using [[WP:HC|HotCat]]
1329236975 2025-12-24T17:15:49Z Bearcat /* References */ uncategorized
1328946491 2025-12-22T19:21:24Z Aadirulez8 v2.05 - Fix errors for [[WP:WCW|CW project]] (Reference list missing / disambiguation page with disallowed <ref>)
1328788933 2025-12-21T21:37:27Z Sascho Jovanoski 70329 /* Subsequent Measurement */
1328785394 2025-12-21T21:18:56Z Sascho Jovanoski 70329 Initial creation of IAS 40 article; defined investment property and distinguished it from owner-occupied property; detailed the Fair Value and Cost models with mathematical logic for adjustments; outlined transfer rules and disclosure requirements; integrated technical citations.