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Title: ACCA Part-2 (F7) IAS 40 _ Investment Property
Description: A detailed summary of IAS 40 – Investment Property from ACCA Part-2 F7 Financial Reporting paper. It covers the definition, recognition and measurement, and disclosure requirements of investment property. Ideal for exam preparation and understanding the key concepts of IAS 40.
Description: A detailed summary of IAS 40 – Investment Property from ACCA Part-2 F7 Financial Reporting paper. It covers the definition, recognition and measurement, and disclosure requirements of investment property. Ideal for exam preparation and understanding the key concepts of IAS 40.
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IAS 40 - Investment Property
Definition
property (land or building) held to earn rentals or for capital
appreciation or both
...
Standard - FV → cost
De-recognition
on disposal
permanently withdrawn from use and no FEB are expected
calculate Gain or Loss [ net disposal proceeds // CV ]
Disclosure
FV model or Cost model
Classification of Investment Propery
FV
Independent professional value
Rental income and expenses
Restrictions? Obligations?
IAS 40 - Investment Property
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Title: ACCA Part-2 (F7) IAS 40 _ Investment Property
Description: A detailed summary of IAS 40 – Investment Property from ACCA Part-2 F7 Financial Reporting paper. It covers the definition, recognition and measurement, and disclosure requirements of investment property. Ideal for exam preparation and understanding the key concepts of IAS 40.
Description: A detailed summary of IAS 40 – Investment Property from ACCA Part-2 F7 Financial Reporting paper. It covers the definition, recognition and measurement, and disclosure requirements of investment property. Ideal for exam preparation and understanding the key concepts of IAS 40.