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Chapter 10: IAS 40 Investment Property - Coggle Diagram
Chapter 10: IAS 40 Investment Property
Nature and Definition
Investment vs Owner-Occupied
Investing Activity
Profit or loss classification
Recognition & Initial Measurement
Reliable measurement
Future economic benefits
Subsequent Expenditure
Replacement parts (Capitalise)
Routine maintenance (Expense)
Measurement Models
Cost Model
Fair Value Model
Transfers
Based on Change in Use
Disposals
Derecognition and Gains/Losses
Change of Model
IAS 8 policy change
Disclosures
Valuation details
Rental Income and Expenses
Reconciliation of amounts