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IAS 40 is an accounting standard that applies to property held to earn rentals or for capital appreciation. It explains how to classify, recognise, measure and report investment property using a cost model or a fair value model.
This PDF document is the official version of IAS 40, which prescribes the accounting treatment for investment property and related disclosure requirements. It covers the definition, recognition, measurement, transfers, disposals and fair value model of investment property.
Learn about the definition, measurement and accounting policy of investment property under IAS 40. Find out the history, amendments and related standards of this IFRS.
IAS 40 prescribes the accounting treatment for investment property and related disclosure requirements. Investment property is property held to earn rentals or for capital appreciation or both, rather than for use in the production or supply of goods or services or for administrative purposes.
2 maj 2024 · Learn how to account for investment property under IAS 40, which governs land, buildings, or parts of them held to earn income or appreciation. Compare the fair value model and the cost model, and understand the criteria for identifying and valuing investment properties.
Learn how to account for properties under construction or development for future use as investment properties under the amended IAS 40 (IAS 40A). Find out the scope, transition, measurement, impairment and disclosure requirements of IAS 40A.
Learn about the definition, scope, recognition, measurement and disclosure of investment property under IAS 40. Find out the criteria for partial own use, provision of ancillary services, inter-company rentals and transfers of investment property.
