Page 5 - Finac1 Test 3 slides - 4. Investment Property
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TEST 3 PREPARATION



            Outcomes









            • Define investment property.



            • Classify property as investment property.


            • Account for initial measurement of investment

                property, including subsequent measurement at either

                the fair value model or cost model.



            • Account for the effect of transfers between investment

                property and other assets and derecognition of

                investment property.


            • Recognise and account for deferred taxation on


                investment property.


            • Disclosure of investment property.


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