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IAS 40 Investment Property Overview by Gaya is a document available to read on EtoBox.

IFRS training cycle on IAS 40 - Investment Property: - IAS 40 defines investment property as property held to earn rentals or for capital appreciation rather than for use in production. It includes vacant land/buildings held for leasing and property under construction for future use as investments. - Investment property must be recognized as an asset if future benefits are probable and cost is reliably measurable. It is initially measured at cost and can be subsequently measured using either the fair val

Author

Gaya

Language

EN