IFRS - Investment Property - IAS 40

Total CPE

Tuition
$125.00

Approximate Length
01:00:00

Course Number
19-WB-470

Total CPE

Tuition
$125.00

Approximate Length
01:00:00

Course Number
19-WB-470

Course Details

This course provides an introduction to IAS 40, Investment Property.

By the end of this course, participants should be able to:

identify investment property
determine the recognition and measurement criteria for investment property under IFRS versus U.S. GAAP
identify how to account for transfers to and from property, plant and equipment; inventory; and disposals of investment property
identify the related disclosure requirements
apply IAS 40 requirements for recognition and measurement of investment property to determine classification and amounts recognized in the financial statements.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Investment Property, IAS 40, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advanced Preparation: There is no advanced preparation for this course.

Level of Knowledge: Basic
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study