International Financial Reporting Standards (IFRS)

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International Financial Reporting Standards (IFRS) Notes

IFRS Notes


IAS 40: Keywords

Owner-occupied property
Property held for the following:
(1) use in production of goods or services
(2) use in supply of goods or services
(3) administrative purposes

Investment property
Investment property includes
(1) Property held to earn rentals
(2) Property held for capital appreciation

Investment property does not include
(3) Owner-occupied property
(4) Property for sale in ordinary course of business

Land and building

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