Can I read Investment Property Measurement Guide on EtoBox?

Investment Property Measurement Guide by Lei Pangilinan is a document available to read on EtoBox.

What is Investment Property Measurement Guide about?

1. The document discusses accounting for investment property, which is property held to earn rentals or for capital appreciation rather than for use in production. Examples include land or buildings held for rental income or future sale. 2. Investment property is initially measured at cost, and an entity may choose either the cost model or fair value model for subsequent measurement. Under the fair value model, properties are revalued each year with gains/losses impacting net income. 3. Transfers between

Author

Lei Pangilinan

Language

EN