About this document
FRS 40: Investment Property Accounting by knowledge pasurai is a document available to read on EtoBox.
The document outlines various journal entries related to investment properties, including transfers between owner-occupied and investment properties, fair value gains and losses, and depreciation. It discusses accounting policies under IAS 16 and IAS 40, detailing initial and subsequent measurements, as well as the treatment of revaluation surpluses. Additionally, it includes financial data for Delta Ltd as of December 31, 2013, and highlights the importance of fair value assessments by professional apprais
- Author
- knowledge pasurai
- Language
- EN