Chapter 10: Investment Property (IAS 40)

Keeping Up with ACCA (by the Accountant's Perspective) di Accountant's Perspective

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Chapter 10: Investment Property (IAS 40)

📄 Caption: If a property is held to earn rentals or for capital appreciation, it’s not PPE — it’s investment property.

What you’ll learn:

  • Cost vs fair value model
  • Transfers to/from investment property
  • Revaluation and fair value gains
  • Link with IAS 16 and IFRS 5

#IAS40 #InvestmentProperty #FairValueModel #RealEstateAccounting #ACCAFR