Resumen
Summary Financial accounting - IAS40 - Investment property
- Grado
- Institución
I have made this summary based on many past papers and have condensed the work into an easy to study summary.
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IAS 40 - INVESTMENT PROPERTYCarrying amount - amount at which an asset is Cost - Amount of cash or cash equivalents paid or the fair
recog. in SOFP. value of other consideration given to acquire an asset
Fair value - Price that would be received to sell an asset at the time of its acq. or construction.
or paid to transfer a liability in an orderly transaction
between market participants at the measurement date
Investment property Owner-occupied property
*Property held (by the owner or by the lessee as a right *Property held, by the owner or by the lessee as a right-of-use
-of-use asset) to earn rentals or for capital appreciation. asset, for use in the production or supply of goods or services
*land held for a currently undetermined future use or for administrative purposes.
*property being constructed for future use as inv. property *Property held for future use as a owner-occupied property.
* Initially measured at cost
*Measurement after recog. can be at cost or fair value
*Fair value must be determined, irrespective of which
model is used.
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