IAS 40 Investment Property
Investment Property applies to the accounting for property (land and/or buildings) held to earn rentals or for capital appreciation (or both). Investment properties are initially measured at cost and, with some exceptions. may be subsequently measured using a cost model or fair value model, with changes in the fair value under the fair value model being recognised in profit or loss.
- Parte del discurso: proper noun
- Industria/ámbito: Contabilidad
- Categoría: General - Contabilidad
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(Harare, Zimbabwe)