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IAS 40 Fair Value Model

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › IAS 40 Fair Value Model

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by MikeLittle.
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  • October 18, 2011 at 7:33 pm #50141
    hann
    Member
    • Topics: 3
    • Replies: 0
    • ☆

    If you do a fair value adjustment for investment property, do you put it under ‘Other Income’ in the P&L, or ‘Gains on Property Revaluations’ in Other Comprehensive Income?

    October 23, 2011 at 4:31 pm #88913
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23359
    • ☆☆☆☆☆

    I believe that it’s in other income

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