IFRS Learning
International Financial Reporting Standards (IFRSs)
Welcome to the IAS 40 Investment Property (2017) e-learning module
This module covers the background, scope and principles under IAS 40 Investment Property and the application of this Standard. The module incorporates amendments to IAS 40 issued in December 2016, which are effective for periods beginning on or after 1 Jan 2018. In addition, this new version sets out the requirements of IAS 40 prior to the adoption of IFRS 15. By completion of this module, you will be able to:
- Identify investment property and account for investment property under different circumstances
- Describe how to use the fair value method to measure investment property and the factors that affect fair value
- Describe what a change in valuation model for investment property from the cost to the fair value model involves
- Account for changes in use or transfers of investment properties and
- Account for investment property disposals.
The duration of this module is about 1.5 hours and there is an assessment at the end of the module to test your knowledge.
Please click Download button to download the module.
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