IAS 40Chapter 2Lesson 1
Investment property: definition, terms and examples
Step 1 of 7Learning objectives
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Investment property is held for rentals or capital appreciation; owner-occupied property is held to produce, supply or administer.
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Learning objectives
- Define investment property and owner-occupied property.
- Use the defined terms: carrying amount, cost, fair value.
- Recognise examples of included and excluded items.