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Summary

Summary Investment Property (IAS40)

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Uploaded on
08-05-2026
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- Definition of investment property - Ways to account for property - What is investment property? - Joint use and separate classification - Ancillary services - Initial measurement - Initial cost - Subsequent measurement (cost vs revaluation model) - Fair value when unable to measure FV - Transfers

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Institution
North-West University (NWU)
Course
Accounting 2nd Year (ACCC272)









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Written for

Institution
North-West University (NWU)
Course
Accounting 2nd Year (ACCC272)

Document information

Uploaded on
May 8, 2026
Number of pages
8
Written in
2025/2026
Type
SUMMARY

Subjects

  • investment property
  • right of use asset
  • joint use
  • ancillary services
  • initial measurement
  • cost
  • subsequent measurement
  • carrying amount
  • fair value
  • transfers
  • transfer investment property
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Written by students who passed
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Chloetanner

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Chloetanner North-West University
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