Can I read PAS 40: Investment Property Overview on EtoBox?

PAS 40: Investment Property Overview by John Steve Vasallo is a document available to read on EtoBox.

What is PAS 40: Investment Property Overview about?

PAS 40 provides guidance on accounting for investment property. It defines investment property as property held to earn rentals or for capital appreciation, or both. Investment property should be recognized initially at cost and subsequently measured at fair value, with changes in fair value recognized in profit or loss. The standard specifies the accounting and disclosure requirements for transfers and derecognition of investment property.

Author

John Steve Vasallo

Language

EN