If you own any property, accounting for it under IFRS will depend on your purpose for owning it! This eLearning course will explore the basic accounting requirements of IAS 40, which governs investment property. Appropriately identifying investment property and understanding the models used to value the property are especially important when accounting for investment property under IAS 40.
Take our self-study eLearning course here: https://revolution.gaapdynamics.com/learn/course/314/investment-property-overview-of-ias-40
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