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Deloitte e-learning — IAS 40

Published on: 30 Aug 2018

This Deloitte e-learning module provides training in the background, scope and principles under IAS 40 Investment Property, and the application of this Standard. The module incorporates amendments to IAS 40 issued in December 2016. In addition, this new version sets out the requirements of IAS 40 prior to the adoption of IFRS 15 Revenue from Contracts with Customers.

Topics covered include the identification of investment property, measuring investment property at fair value, changes in classification, and accounting for investment property disposals.

 

The e-learning module can be accessed here.

Note: You may be asked to register to access the module - no personally identifying information is requested in the registration process.

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