Chapter 10: Investment Property (IAS 40)

05/07/2025 16 min
Chapter 10: Investment Property (IAS 40)

Listen "Chapter 10: Investment Property (IAS 40)"

Episode Synopsis

Chapter 10: Investment Property (IAS 40)📄 Caption: If a property is held to earn rentals or for capital appreciation, it’s not PPE — it’s investment property.What you’ll learn:Cost vs fair value modelTransfers to/from investment propertyRevaluation and fair value gainsLink with IAS 16 and IFRS 5#IAS40 #InvestmentProperty #FairValueModel #RealEstateAccounting #ACCAFR