IAS 40Investment Property

Course

13 chapters · 13 lessons · about 6 h 40 min

01Purpose, scope and exclusionsNot started1 lesson0/1
- Not startedIAS 40: purpose, scope and exclusionsLesson15 min9 exercises
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- Chapter training · 9 exercises
- Chapter 1 mini-case · intermediate
02Definition and examples of investment propertyNot started1 lesson0/1
- Not startedInvestment property: definition, terms and examplesLesson25 min17 exercises
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03Classification: dual use, ancillary services, judgementNot started1 lesson0/1
- Not startedClassifying a mixed property: separable parts, ancillary services, judgementLesson35 min19 exercises
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04Recognition: criteria and subsequent costsNot started1 lesson0/1
- Not startedRecognising investment property: criteria and subsequent costsLesson25 min11 exercises
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05Initial measurement: the cost on entryNot started1 lesson0/1
- Not startedInitial measurement: the entry cost of an investment propertyLesson40 min24 exercises
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06The policy choice: fair value or costNot started1 lesson0/1
- Not startedThe policy choice: fair value or costLesson25 min11 exercises
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- Chapter training · 11 exercises
- Chapter case studyFair value portfolio: change in profit or loss and annual reconciliation · advanced
07The fair value modelNot started1 lesson0/1
- Not startedThe fair value model: measuring at the reporting date and recognising the change in profit or lossLesson45 min26 exercises
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08The cost modelNot started1 lesson0/1
- Not startedThe cost model: depreciating and testing for impairmentLesson30 min15 exercises
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- Chapter training · 15 exercises
09Transfers and change in useNot started1 lesson0/1
- Not startedTransfers: change in use, evidence and transfer valueLesson50 min31 exercises
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10Disposals and derecognitionNot started1 lesson0/1
- Not startedDisposals: derecognising and recognising the gain or lossLesson40 min25 exercises
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- Chapter training · 25 exercises
- Chapter 10 mini-case · advanced
11DisclosuresNot started1 lesson0/1
- Not startedDisclosures on investment propertyLesson25 min10 exercises
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12Transition and effective datesNot started1 lesson0/1
- Not startedTransition and effective datesLesson15 min7 exercises
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- Chapter training · 7 exercises
- Chapter 12 mini-case · advanced
13Boundaries with other standardsNot started1 lesson0/1
- Not startedAt the boundaries: IAS 16, IFRS 13, IAS 36, IAS 12, IFRS 16, IAS 2 and IFRS 15Lesson30 min16 exercises
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- Chapter training · 16 exercises
- Chapter 13 mini-case · expert level

CERTYNEX IFRS ACADEMY

Course

Contents — IAS 40 — Investment Property