IFRS: Investment Property (IAS 40)
Available Anytime
Location:
Online
1Credits
Accounting and Auditing
Registration is Open
FICPA Members
Nonmembers
$49.00 Regular Price
Product Code: AI23-IFRSCERT-F
Level: Basic
Vendor: AICPA CPE Division
Field of Study: Accounting
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.
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.
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