Page 5 - PowerPoint Presentation
P. 5

INVESTMENT PROPERTY



            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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