Summary
Summary Investment Property (IAS40)
Rating
Sold
-
Pages
8
Uploaded on
08-05-2026
Written in
2025/2026
- 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)
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Written for
- Institution
-
North-West University (NWU)
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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