https://www.iasplus.com/en/standards/ias/ias40
Examples of investment property: [IAS 40.8] land held for long-term capital appreciation; land held for a currently undetermined future use; building leased out under an operating lease; vacant building held to be leased out under an operating lease; property that is being constructed or developed for future use as investment property

https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ias-40-investment-property.pdf
International Accounting Standard 40 Investment Property (IAS 40) is set out in paragraphs 1-86. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 40 should be read in the context of its objective and the IASB's Basis for Conclusions, the Preface to IFRS Standards and the

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.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://kpmg.com/us/en/articles/2022/investment-property.html
What is investment property? IAS 40 1 defines 'investment property' as property (land and/or a building) that is held to earn rental income and/or for capital appreciation. It includes property that is owned or leased (right-of-use asset). The definition includes any of the following situations:

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.ifrs.org/content/dam/ifrs/publications/html-standards/english/2023/issued/ias40.html
International Accounting Standard 40 Investment Property (IAS 40) is set out in paragraphs 1⁠-⁠86.All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.

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://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.cpdbox.com/ias-40-investment-property/
Option 1: Fair value model. Under fair value model, an investment property is carried at fair value at the reporting date. (IAS 40.33) The fair value is determined in line with the standard IFRS 13 Fair Value Measurement. A gain or loss from re-measurement to fair value shall be recognized in profit or loss.

https://www.pwc.com/gx/en/asset-management/assets/practical-guide-to-amended-ias-40.pdf
4 | A practical guide to amended IAS 40 2.1 Are all investment properties under construction measured at fair value starting from 1 January 2009? Property under construction that is intended to be used as investment property after

https://www.bdo.global/getmedia/e4162ad8-3c92-4d21-829a-b31c631dd740/IAS-40-AAG.pdf.aspx
This Standard shall be applied in the recognition, measurement and disclosure of investment property. This Standard does not apply to: (a) biological assets related to agricultural activity (see IAS 41 Agriculture and IAS 16 Property, Plant and Equipment); and (b) mineral rights and mineral reserves such as oil, natural gas and similar non

https://cdn.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.youtube.com/watch?v=DmdAuXwKdgo
This video explains the basic concepts of IAS 40 and solves a practical question to enhance understanding.

https://www.pkf.com/media/8d891e842c41731/ias-40-investment-property.pdf
The initial cost of a property interest held under a lease and classified as an investment property shall be as prescribed for a finance lease, i.e. the asset shall be recognised at the lower of the fair value of the property and the present value of the minimum lease payments. An equivalent amount shall be recognised as a liability.

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. Follow. Basis for Conclusions IASC 2021 Issued. About. Standard. News. 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

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.iasplus.com/en-gb/standards/ias/ias40
Summary of IAS 40 Definition of investment property. 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 appreciation or both. [IAS 40.5] Examples of investment property: [IAS 40.8] land held for long-term capital appreciation

https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/technical-publications/ifrs/gtal_2016_factsheet-ias40-investment-property.pdf
5 | IAS 40 Investment Property DISCLOSURES Refer Appendix 1 for a checklist to assist with IAS 40 disclosure requirements. DEFINITIONS Carrying amount The amount at which an asset is recognised in the statement of financial position. Cost The amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time

https://mindmaplab.com/ias-40-investment-property.html
IAS 40 Investment Property, defines and sets out rules on accounting for Investment Property. In summary Investment Property differs from other property, which is used in the production or supply of goods or for administrative proposes or held for sale in ordinary course of business. The Investment Property could be held by:

https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2023/issued/ias40-bciasc.html
IAS 40 permits entities to choose between a fair value model and a cost model. As explained in paragraphs B47⁠-⁠B48 below, the Board believes that it is impracticable, at this stage, to require a fair value model for all investment property. At the same time, the Board believes that it is desirable to permit a fair value model.

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.cpdbox.com/ifrs/ias-40/
Issued: in 2000; re-issued in 2003, followed by amendments Effective date: 1 January 2005 What it does: 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