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IAS 40

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › IAS 40

  • This topic has 3 replies, 2 voices, and was last updated 10 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • May 31, 2015 at 12:40 pm #250944
    Sandy
    Member
    • Topics: 12
    • Replies: 5
    • ☆

    Sir, an investment property that’s measured using the fair value model will not be depreciated, right?

    May 31, 2015 at 4:47 pm #251052
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    So, Ella, if I don’t answer within one hour and twenty six minutes ……… does that give you licence to step in?

    Sandy, that’s what the IAS says. Remember, an investment property is one that is acquired for its capital appreciation or for its income earning potential and is not intended to be used in the ordinary course of business neither for production nor administration

    Under the fair value model any change in value is automatically dealt with under the prescribed way in the IAS.

    If we’re under the cost model, depreciation matches the use of the asset against the income that it generates

    Ok?

    May 31, 2015 at 5:18 pm #251070
    Sandy
    Member
    • Topics: 12
    • Replies: 5
    • ☆

    Yes sir, got it! Many thanks!! 🙂

    May 31, 2015 at 5:33 pm #251077
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    You’re welcome

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