IFRS: Investment Property (IAS 40)

Overview

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

The self-study course will familiarize you with the initial classification, recognition, and measurement of investment property under IAS 40, Investment Property. This course also covers:

• Measurement
• Disclosure
• Other issues subsequent to initial recognition

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Designed For

Who Will Benefit

• Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
• Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Objectives

Learning Outcomes

• Recognize when an asset meets the definition of investment property and falls within the scope of IAS 40, Investment Property.
• Identify the measurement options for investment property.
• Identify the financial reporting implications of choosing each accounting model on the financial statements.
• Recall how to account for transfers into and out of the investment property classification.