https://www.youtube.com/watch?v=ow5mnxqr3XQ
https://www.cpdbox.com/This is just the short executive summary of IAS 40 and does NOT replace the full standard - you can see the full text on IFRS Foundati

https://www.iasplus.com/en/standards/ias/ias40
IAS 40 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 loss.

https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias40.html
Investment property is held to earn rentals or for capital appreciation or both. Therefore, an investment property generates cash flows largely independently of the other assets held by an entity. This distinguishes investment property from owner‑occupied property. The production or supply of goods or services (or the use of property for administrative purposes) generates cash flows that are

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.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.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://cdn.ifrs.org/issued-standards/list-of-standards/ias-40-investment-property/
In April 2001 the International Accounting Standards Board (Board) adopted IAS 40 Investment Property, which had originally been issued by the International Accounting Standards Committee in April 2000.That Standard had replaced some parts of IAS 25 Accounting for Investments, which had been issued in March 1986 and had not already been replaced by IAS 39 Financial Instruments: Recognition and

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://ifrscommunity.com/knowledge-base/ias-40-investment-property/
Investment Property (IAS 40) Last updated: 2 May 2024. 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

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.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

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.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.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.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.mca.gov.in/Ministry/pdf/IndAS40_2019.pdf
air values of investment property when cost model is used. Since this requirement is retained in Ind AS 40, paragraphs 53, 53A, 53B, 54 and 55. and certain other paragraphs of IAS 40 have been modified. The modifications include deletion of reference to u. of cost model when fair value measurement is unreliable.8 Inserted.

https://www.linkedin.com/pulse/ias-40-investment-property-youssef-abdel-aal-qgflf
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

https://www.gaapdynamics.com/insights/blog/2023/05/23/investment-properties-under-ias-40-a-sensible-approach-under-ifrs/
For example, where a company owns a 10-story building and occupies 3 floors and leases the remaining floors to other non-related tenants. In such instances, determination of whether the property is investment property under IAS 40 or IAS 16 is based on whether each portion of the asset can be sold or leased (under a finance lease) separately.

https://www.iasplus.com/en-gb/standards/ias/ias40/view
IAS 40 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 loss.

https://dart.deloitte.com/iGAAP/home/financial-reporting/financial-reporting-literature/ifrs-accounting-standards-linked-deloitte-accounting/international-accounting-standards/ias-40
Contents. View all / combine content. IAS 40 - Investment Property Basis for Conclusions IAS 40 Investment Property Deloitte Touche Tohmatsu Guidance. Accounting Research Tool.

https://audit-firms-in-dubai.com/ias-40-investment-property-summary-for-audit-firms-in-dubai/
IAS 40 Investment Property Summary. February 1, 2024 by Theshani. Many audit firms in Dubai believe a single standard addresses long-term tangible assets: IAS 16 Property, Plant, and Equipment. Even though audit firms in Dubai & UAE can apply IAS 16 for most long-term tangible assets, one rules over the others.

https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/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.studocu.com/en-za/document/university-of-johannesburg/accounting-2a/unit-4-ias-40-investment-property-2024/86784524
2024 ACCOUNTING 2A UNIT 4 : INVESTMENT PROPERTY (IAS 40) - 2 - A. GENERAL 1. INTRODUCTION OF THE TOPIC. Investment properties are non-current assets (land or a building or a part of a building or both) that an entity controls and holds over a period of time (normally longer than one reporting period) to earn rental income and/or gain from capital appreciation.

https://www.iasplus.com/en/othernews/new-and-revised/2024/june
Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 June 2024. This listing can be used to perform a quick check that new financial and sustainability reporting requirements such as new and revised accounting and sustainability disclosure standards and interpretations, and amendments to standards and

https://www.ifrs.org/news-and-events/updates/iasb/2024/iasb-update-june-2024/
The IASB met on 19 June 2024 to discuss sweep issues identified while drafting the exposure draft Equity Method of Accounting—IAS 28 ... The IASB tentatively decided: to propose that if a parent entity applies the equity method to its investment in a subsidiary in its separate financial statements, then loses control of that subsidiary and