Examples of investment property

Learning objectives

• Recognise examples of investment property (land held for capital appreciation, a building leased out under an operating lease, etc.).L1, L2

Normative references

• IAS 40 §8Examples of investment property (land held for capital appreciation, a leased building, a vacant building held to be leased out, etc.).

Original summaries of the paragraphs (reference register), never a quotation of the standard.

2 questions

• Which of these properties is an example of an investment property?L1
• Which of these properties are examples of investment property? (More than one answer possible.)L2