Protected: Cris19 Not recently active Topics: 1Replies: 1☆ ProfileForums Topics StartedReplies CreatedEngagements Forum Replies Created Viewing 1 post (of 1 total) Author Posts January 16, 2021 at 9:48 am #606083 Cris19Member Topics: 1Replies: 1☆ IAS 40 only refers to the land and building (not including the movable assets) and those that are not used for production, supplies or service. And its rental property refers to leasing out a property held under operating lease Author Posts Viewing 1 post (of 1 total)