IAS 40 – Investment Property:
a. Definition
b. Recognition
c. Initial and subsequent measurement
d. Benchmark and alternate treatments
e. Transfers
f. Disposal
g. Disclosure requirements in financial statements 3
IAS 40 – Investment Property:
a. Definition
b. Recognition
c. Initial and subsequent measurement
d. Benchmark and alternate treatments
e. Transfers
f. Disposal
g. Disclosure requirements in financial statements 3
