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IAS 40: purpose, scope and exclusions
Chapter 1 · Purpose, scope and exclusions · 9 exercises
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Target a chapterThe exercises of a single chapter.
- 01Purpose, scope and exclusions9 exercises
- 02Definition and examples of investment property17 exercises
- 03Classification: dual use, ancillary services, judgement19 exercises
- 04Recognition: criteria and subsequent costs11 exercises
- 05Initial measurement: the cost on entry24 exercises
- 06The policy choice: fair value or cost11 exercises
- 07The fair value model26 exercises
- 08The cost model15 exercises
- 09Transfers and change in use31 exercises
- 10Disposals and derecognition25 exercises
- 11Disclosures10 exercises
- 12Transition and effective dates7 exercises
- 13Boundaries with other standards16 exercises
Target a conceptThe exercises of a single concept.
- Purpose of the standardFragile4 exercises
- Scope of the standardFragile5 exercises
- Scope exclusionsFragile4 exercises
- Investment propertyFragile7 exercises
- The defined termsFragile4 exercises
- Examples of investment propertyFragile4 exercises
- Examples of items that are not investment propertyFragile6 exercises
- Dual-use property: separate sale or leaseFragile6 exercises
- Dual-use property: the insignificant owner-occupied portionFragile6 exercises
- Ancillary services provided to occupantsFragile4 exercises
- Judgement on the significance of servicesFragile3 exercises
- Classification criteria to define and discloseFragile1 exercise
- Property leased within the groupFragile2 exercises
- Recognition criteriaFragile4 exercises
- Subsequent costsFragile8 exercises
- Cost at initial recognitionFragile5 exercises
- Transaction costsFragile5 exercises
- Costs excluded from the initial costFragile4 exercises
- Deferred paymentFragile3 exercises
- Property held under a leaseFragile5 exercises
- Acquisition by exchange of assetsFragile5 exercises
- The choice of model: fair value or costFragile6 exercises
- Change in accounting policyFragile3 exercises
- Investments backing linked liabilitiesFragile3 exercises
- Measurement at fair valueFragile6 exercises
- Fair value changes in profit or lossFragile8 exercises
- The fair value of investment propertyFragile3 exercises
- The link with IFRS 13Fragile3 exercises
- Leases in the valuationFragile3 exercises
- Avoiding double countingFragile4 exercises
- Fair value not reliably determinableFragile4 exercises
- The IAS 16 cost modelFragile9 exercises
- Cost model and held-for-sale propertyFragile4 exercises
- Cost model and right-of-use assetsFragile3 exercises
- A transfer requires a change in useFragile6 exercises
- Evidence of the change, not intentFragile5 exercises
- Transfers under the cost modelFragile4 exercises
- From owner-occupied to investment propertyFragile8 exercises
- From inventory to investment propertyFragile6 exercises
- From investment property to owner-occupiedFragile5 exercises
- From investment property to inventoryFragile4 exercises
- DerecognitionFragile5 exercises
- The date of disposalFragile4 exercises
- Replaced partsFragile3 exercises
- Gain or loss on disposalFragile7 exercises
- Consideration on disposalFragile3 exercises
- Liabilities retained after disposalFragile3 exercises
- Compensation from third partiesFragile4 exercises
- Additional disclosures for leasesFragile1 exercise
- Model adopted and classification criteriaFragile4 exercises
- Reconciliation under the fair value modelFragile5 exercises
- Disclosures under the cost modelFragile3 exercises
- General transitional provisionsFragile3 exercises
- The 2016 amendment on transfersFragile5 exercises
- Effective datesFragile4 exercises
- Interaction with IAS 16Fragile4 exercises
- Interaction with IFRS 13Fragile3 exercises
- Interaction with IAS 36Fragile4 exercises
- Interaction with IAS 12Fragile5 exercises
- Interaction with IFRS 16Fragile3 exercises
- Interaction with IAS 2, IAS 16 and IFRS 15Fragile2 exercises
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