This Standard shall be applied in the recognition, measurement and disclosure of investment property. [Deleted]. This Standard does not apply to: (a) biological ...

Among other things, this Standard applies to the measurement in a lessee's financial statements of investment property interests held under a lease accounted ...

IAS 40 Investment Property applies to the accounting for property (land and/or buildings) held to earn rentals or for capital appreciation (or both). History of IAS 40 · Definition of investment property

Judgement is required to determine whether the acquisition of investment property is the acquisition of an asset, a group of assets or a business combination in ...

The fair value of an investment property can be regarded as a market-based representation of the value of the future net rental income, regardless of whether ...

IFRS 16 Leases amended the scope of IAS 40 by defining investment property to include both owned investment property and investment property held by a.

IAS 40 requires all entities to measure the fair value of investment property, for the purpose of either measurement (if the entity uses the fair value model).

Transfers of Investment Property (Amendments to IAS 40), issued in December 2016, amended paragraphs 57–58. An entity shall apply those amendments to changes in ...

This document provides an overview of IAS 40 Investment Property. Some key points: - Investment property is property held to earn rentals or for capital ...

2. This Standard shall be applied in the recognition, measurement and disclosure of investment property. 3. Among other things, this Standard applies to the ...