IFRS®: Investment Property (IAS 40)
Requirements for the classification, recognition, and measurement of investment property under IAS 40, Investment Property, are covered to help you stay compliant with IFRS Standards.
Format
Online
NASBA Field of Study
Accounting
Level
Basic
CPE Credits
1
Author(s)
AICPA and CIMA staff, Helen Kerrigan
Availability
1 year
Product Number
IFRSCERTF25SSO
Understanding international accounting requirements for investment property
You'll gain foundational knowledge of the specific requirements that apply when accounting for investment property under IAS 40.
In doing so, you'll learn what is considered investment property and how investment property is measured in the statement of financial position. Other important concepts you'll cover include:
- Relevant disclosures
- Issues subsequent to initial recognition
Relevant in an increasingly global business environment
Many of the world's largest capital markets require or permit the use of International Financial Reporting Standards®.
Whatever your location, you could easily find yourself with a client subject to IFRS requirements.
Understanding IFRS requirements will help you better assist clients subject to these standards and enable you to effectively compete in the modern business world.
Hands-on learning to enhance your skills
The interactive learning elements and real-life examples in this course will help you implement key concepts in practice.
Real-world case studies will enhance your comprehension of initial classification, recognition, and measurement of investment property under IAS 40.
This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.
Who Will Benefit
- Accounting and finance professionals who work for private or public multinational organizations that have adopted IFRS Standards.
- Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS Standards.
Key Topics
- Investment property measurement and initial recognition
- Relevant disclosures
- Issues subsequent to initial recognition
Learning Outcomes
- Identify when an asset meets the definition of investment property and falls within the scope of IAS 40, Investment Property.
- Identify the measurement options for investment property and financial reporting implications of each accounting model on the financial statements.
- Identify how to account for transfers into and out of the investment property classification.
Group ordering for your team
2 to 5 registrants
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