IND AS 40 - Investment Property

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 40

INVESTMENT PROPERTY

1

INTRODUCTION

2

SCOPE

3

WHAT ARE THE VARIOUS CATEGORIES OF PROPERTIES

4

WHAT IS AN INVESTMENT PROPERTY

5

WHAT IS AN OWNER OCCPIED PROPERTY

6

WHAT IS FAIR VALUE

7

WHAT IS CARRYING AMOUNT

8

WHAT IS COST

9

AN OWNER-OCCUPIED PROPERTY VS INVESTMENT PROPERTY

10

ISSUE 1 : USE OF JUDGEMENT IN IDENTIFYING INVESTMENT

PROPERTY (DUAL USE PROPERTY)

11

ISSUE 2 : ANCILLARY SERVICES

12

ISSUE 3 : INTRA GROUP PROPERTY LEASE TRANSACTIONS

13

INITIAL RECOGNITION:

14

MEASUREMENT AT INITIAL RECOGNITION

14.1

SOME IMPORTANT ASPECTS RELATING TO MEASUREMENT AT INITIAL

RECOGNITION

14.1.1

CONSIDERATION TO ACQUIRE AN INVESTMENT PROPERTY IS IN THE

FORM OF SHARES

14.1.2

SELF CONSTRUCTED INVESTMENT PROPERTY

14.1.3

INVESTMENT PROPERTY IS ACQUIRED ON DEFERRED PAYMENT BASIS

14.1.4

INVESTMENT PROPERTY IS ACQUIRED IN EXCHANGE FOR NON-

MONETARY CONSIDERATION

14.1.5

INVESTMENT PROPERTY HELD BY A LESSEE AS A RIGHT-OF-USE ASSET

15

SUBSEQUENT EXPENDITURE

16

ACCOUNTING MODEL

17

COST MODEL

18

INVESTMENT PROPERTY THAT IS CLASSIFIED AS HELD FOR SALE

19

TRANSFERS

20

DISPOSALS

21

COMPENSATION RECEIVED

22

DISCLOSURES

23

ADDITIONAL DISCLOSURES

24

MAJOR CHANGES IN IND AS 40 VIS-A-VIS IAS 40 NOT RESULTING IN

CARVE OUTS

25

MAJOR CHANGES IN IND AS 40 VIS-A-VIS NOTIFIED AS 13

26

MULTIPLE CHOICE QUESTIONS

27

PROBLEM FOR SELF-PRACTICE

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