On-Demand

1 CPE

IFRS: Investment Property (IAS 40)

On-Demand
1 CPE
Familiarize yourself with the initial classification, recognition, and measurement of investment property under IAS 40, Investment Property.

Learning Objectives

Recognize 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.;Identify the financial reporting implications of choosing each accounting model on the financial statements.;Recall how to account for transfers into and out of the investment property classification.

CPE Credits Available

1 CPE
1
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Advanced Preparation

None

Intended Audience

Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS;Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Provider

AICPA

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