IFRS: Investment Property (IAS 40)

Financial accounting & reporting

Course

IFRS: Investment Property (IAS 40)

Instructor: AICPA Professional Development Staff

  • Format

    Course - Online

  • Level

    Basic

  • Duration

    1 hour

The purpose of this course is to familiarise you with the initial classification, recognition and measurement of investment property under IAS 40, Investment Property. This course also covers measurement, disclosure, and other issues subsequent to initial recognition.

Learning outcomes

  • Learning outcomes: Upon completion of this course, you will be able to: Determine whether an asset meets the definition of investment property and falls within the scope of IAS 40
  • Identify the acceptable alternative accounting models for measuring an investment property subsequent to initial recognition at cost
  • Understand the financial reporting implications of choosing each accounting model on the financial statements
  • Understand how to account for investment property that an entity reclassifies to inventory or property, plant and equipment

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Product information

Overview

The purpose of this course is to familiarise you with the initial classification, recognition and measurement of investment property under IAS 40, Investment Property. This course also covers measurement, disclosure, and other issues subsequent to initial recognition.

Who should take this course?

  • Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: Multinational organisations
  • US-based subsidiaries of foreign parent corporations
  • US-based parent companies with international subsidiaries that have adopted IFRS
  • Public companies
  • Large private companies
  • Public practice who serve private, public or international companies with audit, preparation, or advisory service

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study: Accounting
Prerequisites:Familiarity with financial reporting and accounting principles under IFRS
Programme level:Basic
Duration:1 hour
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Instructor

  • AICPA Professional Development Staff