Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

JudgmentExpertPublished

Question · Evidence of the change, not intent

The board of Hessane announces its intention to convert, in eighteen months, an investment property into administrative head offices; no step has been taken and the property remains leased (case data). The finance director wants to transfer it to owner-occupied property this month. In three to five sentences, justify your position.

Your answer

Judgment question: compare your answer with the criteria and the model explanation.

← Back to the concept