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高頓網(wǎng)校小編為各位學(xué)員整理了ACCA考試P2科目的基礎(chǔ)講義輔導(dǎo)，希望能夠幫助大家更好地復(fù)習(xí)。
5. IAS 40 Investment property
Initial measurement: the asset is recognized at the lower of the fair value of the property and the present value of the minimum lease payment. An equivalent amount is recognized as a liability.
IAS 40 requires an entity to choose between two models:
-The fair value model
-The cost model
Fair value model:
(a) After initial recognition, an entity that chooses the fair value model should measure all of its investment property at fair value, except in the extremely rare cases where this cannot be measured reliably. In such cases it should apply the IAS 16 cost model.
(b) A gain or loss arising from a change in the fair value of an investment property should be recognised in net profit or loss for the period in which it arises.
(c) The fair value of investment property should reflect market conditions at the year end.
Cost model:
The cost model is the cost model in IAS 16.
Q5 Example:
M Co owns a piece of land. The directors have not yet decided whether to build a factory on it for use in its business or to keep it and sell it when its value has risen.
Would this be classified as an investment property under IAS 40?
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