In this course you'll learn about the initial classification, recognition and measurement of investment property under IAS 40. We'll also cover measurement, disclosure and other issues subsequent to initial recognition
OBJECTIVES
- Determine whether an asset meets the definition of investment property and therefore falls within the scope of IAS 40
- Identify the acceptable alternatives for measuring an investment property at recognition
- Choose an appropriate accounting policy for measuring property subsequent to recognition
PREREQUISITE: None
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