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Investment property IAS 40

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Investment property IAS 40

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • August 25, 2023 at 8:50 am #690673
    ahmadimam120
    Participant
    • Topics: 21
    • Replies: 18
    • ☆

    Hi, I know that if a property has been acquired for capital appreciation then it is accounted for under IAS 40. BUT,

    I want to know that can a property be used by the owner during that time period for which it is held for capital appreciation to be accounted for under IAS 40?

    August 25, 2023 at 9:13 am #690675
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    If the owner is using it, it will be PPE.

    In the exam use IP and PPE rather than quoting standard numbers.

    🙂

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