The purpose of this course is to familiarize you with the initial classification, recognition and measurement of investment property under IAS 40, Investment Property.
▪ Determine whether an asset meets the definition of investment property and falls within the scope of IAS 40.
▪ Identify the measurement options for investment property.
▪ Identify the financial reporting implications of choosing each accounting model on the financial statements.
▪Recall how to account for transfers into and out of the investment property classification.
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Familiarity with financial reporting and accounting principles under IFRS.