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IAS 40 Investment property - Coggle Diagram
IAS 40 Investment property
definition 5
exact definition 7
does not apply for 4
what is not in scope 9
recognition 16
subsequent costs 18-19
measurement
at recognition 20
it does not include.. 23
after recognition 30
fair value 33
gain or loss is recognized in P&L 35
continuity of recognition at fair value 55
cost model 56
measurement in accordance with IAS 16 30, 43-66
change from 1 to another 31
fair value or disclosure 32
Disposal
criteria 66
Gains/losses 69
compensatioin from another parties 72
Disclosure 74-78