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Does property under construction, to become an investment property, come under IAS 16 or IAS 40? The Kaplan study text says it does not come under IAS 40 but when i went through other sites, it said that it does come..So, i’m kinda confused.
It is IP.
Examples of investment property: [IAS 40.8]
Property that is being constructed or developed for future use as investment propertySource ias plus – https://www.iasplus.com/en/standards/ias/ias40
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