IAS 40: investment property

Plain-English guides to IAS 40 investment property, each with a worked example.

IAS 40 covers property held to earn rentals or for capital appreciation. 1 guide, all free.

1 guide

IAS 40 investment property: cost or fair value4 minute readIAS 40 investment property explained: what counts, the fair value and cost models, transfers in and out, deferred tax, disclosures and a worked example.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.