Yvane holds a leased property, measured at fair value. The appraisal value, which takes the current leases into account, is 12,400,000. It includes 180,000 of accrued rent not yet collected, already recognised separately as a receivable (case data). What amount does Yvane record for the investment property?
- Appraisal value (current leases included)
- 12,400,000
- Accrued rent already recognised as a receivable
- 180,000