https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-40-investment-property.pdf
In December 2016, the Board issued Transfers of Investment Property (Amendments to IAS 40) which clarifies when there is a transfer to, or from, investment property. Other Standards have made minor consequential amendments to IAS 40. They include. IFRS 13 Fair Value Measurement (issued May 2011), Annual Improvements to IFRSs 2011-2013 Cycle

https://www.iasplus.com/en/standards/ias/ias40
Overview. IAS 40 Investment Property applies to the accounting for property (land and/or buildings) held to earn rentals or for capital appreciation (or both). Investment properties are initially measured at cost and, with some exceptions. may be subsequently measured using a cost model or fair value model, with changes in the fair value under the fair value model being recognised in profit or

https://www.ifrs.org/issued-standards/list-of-standards/ias-40-investment-property/
In January 2016, IFRS 16 Leases made various amendments to IAS 40, including expanding its scope to include both owned investment property and investment property held by a lessee as a right-of-use asset. In December 2016, the Board issued Transfers of Investment Property (Amendments to IAS 40) which clarifies when there is a transfer to, or

https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2023/issued/ias40.html
This Standard supersedes IAS 40 Investment Property (issued in 2000). Board Approvals. Approval by the Board of IAS 40 issued in December 2003. International Accounting Standard 40 Investment Property (as revised in 2003) was approved for issue by the fourteen members of the International Accounting Standards Board.

https://www.pwc.com/c1/en/digital-learning-solutions/ifrs_e-learnings_modules/ias_40_investment_property.html
Overview. This program is designed to help you understand and apply the accounting principles of IAS 40 Investment property. An interactive course, introducing the learners what the objective and the scope of the standard are, explaining when investment property should be recognised, followed by detailed examples of the cost and the fair value model application.

https://ifrscommunity.com/knowledge-base/ias-40-investment-property/
IAS 40 governs investment property, defining it as land, a building, or part of a building (or a combination of these) held to earn rental income, capital appreciation, or both. This contrasts with property used for producing or supplying goods and services, administrative purposes, or those intended for sale in the ordinary course of business.

https://www.execed.kpmg.com/Course?id=55d827bb-2025-4d39-841e-f9249dbecc6f
This course provides an introduction to IAS 40, Investment Property. By the end of this course, participants should be able to: apply IAS 40 requirements for recognition and measurement of investment property to determine classification and amounts recognized in the financial statements. Keywords: Investment Property, IAS 40, Accounting.

https://www.iasplus.com/en/publications/e-learning/ias-40
This Deloitte e-learning module provides training in the background, scope and principles under IAS 40 'Investment Property', and the application of this Standard. Topics covered include the identification of investment property, measuring investment property at fair value, changes in classification, and accounting for investment property disposals.

http://www.ifrs.com/pdf/summaries/IAS40.pdf
IAS 40 Investment Property. The objective of this Standard is to prescribe the accounting treatment for investment property and related disclosure requirements. Investment property is property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital

https://www.deloitteifrslearning.com/learning/module/40/
IAS 40 Investment Property. 1h 30m. Learn the key accounting principles to be applied to a property held to earn rentals or for capital appreciation. Last Updated: September 2023. Back.

https://www.youtube.com/watch?v=qMVmj8sGyp4
In the full accounting lesson, we explain what Investment Property is, and everything that pertains to Investment Property such as; identifying Investment Pr

https://www.cpdbox.com/ias-40-investment-property/
IAS 40 Investment property prescribes a lot of disclosures to be presented in the financial statements, including the description of selected model, how the fair value was derived, what the classification criteria for investment property are, movements in investment property during the reporting period (please refer to IAS 40.74 and following

https://onlinelibrary.wiley.com/doi/10.1002/9781119207917.ch29
Summary. This chapter describes the concept and measurement of IAS 40 investment property. Investment property is property held to earn rentals or for capital appreciation or both. Properties held for sale in the ordinary course of business are inventories and not investment property. The business model of an entity is the primary criterion for

https://www.pwc.com/gx/en/asset-management/assets/practical-guide-to-amended-ias-40.pdf
It revises the scope of IAS 40, 'Investment property', (and correspondingly the scope of IAS 16, 'Property, plant and equipment') and introduces new requirements for accounting for properties under construction or development for future use as investment properties. These are now within the scope of IAS 40A.

https://kpmg.com/us/en/articles/2022/investment-property.html
Under IAS 40, investment property is initially measured at cost and the IAS 16 principles for attributing cost to property, plant and equipment apply equally to owner-occupied and investment property. The key differences in the accounting for these two types of property reside with subsequent measurement, presentation and disclosures.

https://www.iasplus.com/en-gb/standards/ias/ias40
Overview. IAS 40 Investment Property applies to the accounting for property (land and/or buildings) held to earn rentals or for capital appreciation (or both). Investment properties are initially measured at cost and, with some exceptions. may be subsequently measured using a cost model or fair value model, with changes in the fair value under the fair value model being recognised in profit or

https://www.pkf.com/media/8d891e842c41731/ias-40-investment-property.pdf
IAS 40 Investment Property Accounting summary 2017 - 05 1 Objective This Standard shall be applied in the recognition, measurement and disclosure of investment property. Scope This Standard does not deal with matters covered in IAS 17 Leases, including: (a) classification of leases as finance leases or operating leases;

https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2023/issued/ias40-bciasc.html
Basis for Conclusions onIAS 40(2000)Investment Property. This Basis for Conclusions accompanies, but is not part of, IAS 40. It was issued by the Board of the former International Accounting Standards Committee (IASC) in 2000. Apart from the deletion of paragraphs B10⁠-⁠B20, B25 and B26, this Basis has not been revised by the IASB—those

https://www.cpdbox.com/ifrs/ias-40/
Overview of IAS 40. IAS 40 defines investment property as property (land, building, part of a building or both) held to earn rentals or for capital appreciation or both, regardless the way of holding it (by the owner or under the finance lease as the lessee). It brings examples of what the investment property is and what it is not.

https://www.iasplus.com/en-ca/standards/part-i-ifrs/international-accounting-standards/ias40
Overview. IAS 40 Investment Property applies to the accounting for property (land and/or buildings) held to earn rentals or for capital appreciation (or both). Investment properties are initially measured at cost and, with some exceptions may be subsequently measured using a cost model or fair value model, with changes in the fair value under the fair value model being recognized in profit or

https://www.icaew.com/technical/corporate-reporting/ifrs/ifrs-standards/ias-40-investment-property
Expert help with research and access to trustworthy, professional sources. +44 (0)20 7920 8620. library@icaew.com. IAS 40 Investment Property prescribes the accounting treatment for investment property and related disclosure requirements. This page provides information on the standard and recent amendments, alongside ICAEW factsheets and guides.

https://www.ifrs.org/issued-standards/list-of-standards/ias-40-investment-property.html/content/dam/ifrs/publications/html-standards/english/2021/issued/ias40-bc-iasc/
IAS 40 Investment Property. Basis for Conclusions IASC 2021 Issued. In order to view our Standards you need to be a registered user of the site. A free 'Basic' registration will give you access to Issued Standards in HTML or PDF. If you're an IFRS Digital subscriber you will get access to the Required Standards, and be able to use the

https://www.scribd.com/document/516966112/IAS-40-Investment-Property
IAS 40 — Investment Property - Free download as PDF File (.pdf), Text File (.txt) or read online for free. IAS 40 provides guidance on accounting for investment property. Investment property is defined as property held to earn rentals or for capital appreciation. It can be measured initially at cost and subsequently at fair value or cost.