Investment Property (IAS 40)

Financial accounting & reporting

Course

Investment Property (IAS 40)

  • Format

    Course - Online

  • Duration

    1h

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.

Learning outcomes

  • 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.

£19.00 (CIMA members only)

£25.00

VAT calculated on checkout

Product information

Overview

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.

The course will familiarize 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.

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Who should take this course?

  • • 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

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.

Prerequisites:None
Duration:1h
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

£19.00 (CIMA members only)

£25.00

VAT calculated on checkout