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TOPIC 3: MFRS140 INVESTMENT PROPERTY - Coggle Diagram
TOPIC 3: MFRS140 INVESTMENT PROPERTY
Disclosure of requirement
Definition of IP
Properties NOT classiified as IP
Properties classified as IP
How to classify for:
Dual properties
Ancillary services
Leasing of property to a subsidiary
Property under an Operating lease
recognition of IP
At initial
two criteria
At subsequent
Measurement
at initial
at subsequent
cost model
Fair value model
Drecognition as IP
Transfers of IP
Issues in Accounting for IP