IAS 40: Invest. Properties_en

PART (1) Introduction and Overview

1.1 Background And Introduction.

1.1.1. Historical Background.

1.1.2. Investment Properties “IAS 40” Overview.

1.1.3. Introduction and Simplification.

1.2. Definitions Of Key Terms...

1.3. Investment Property Classification.

· Case Study “1”

1.4. Conclusion of part “1”.

PART (2) Investment Properties...

Recognition and Measurement

2.1. Recognition.

2.2. Measurement.

2.2.1 Measurement at Recognition.

2.2.2 Measurement after Recognition.

2.2.3 Fair value vs. cost models.

2.3.1 Fair Value Model.

2.3.2 Cost Model.

2.3.3 Case Study “2”.

2.2.4 Transfers to or from investment property

2.4.1 From investment property to plant and equipment

2.4.2 Transfers from inventory to investment property

2.4.3 Transfer on completion of construction or development of self-constructed investment property

2.3. DISPOSALS And Retirement.

2.4. Conclusion of part “2”.

PART (3) Disclosures

3.1. Disclosures applicable to all investment properties

3.2. Disclosures applicable to investment property measured using the “fair value model”.

3.3. Disclosures applicable to investment property measured using the “cost model”.

3.4. Transitional Provisions.

3.4.1 Fair value model.

3.4.2 Cost model.

3.5. Extracts From Published Financial Statements.

3.6. Conclusion of part “3”..

PART (4) Summary & Conclusion

4.1. Comparison between U.S. GAAP and International Financial Reporting Standards “IFRS”.

4.2. Summary and conclusion.

4.3. Appendixes.

4.1. Technical Summary IAS 40 Investment Property.

4.2. Summary Of IAS 17.

4.3. Summary Of IAS 16

4.4. Summary Of IAS 2 “Inventories”

4.4. References