IFRS: Investment Property (IAS 40)

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1.0 Credits

The purpose of this course is to familiarize you with the initial classification, recognition and measurement of investment property under IAS 40, Investment Property. This course also covers measurement, disclosure, and other issues subsequent to initial recognition.


  • Determine whether an asset meets the definition of investment property and falls within the scope of IAS 40.
  • Identify the acceptable alternative accounting models for measuring an investment property subsequent to initial recognition at cost.
  • Understand the financial reporting implications of choosing each accounting model on the financial statements.
  • Understand how to account for investment property that an entity reclassifies to inventory or property, plant and equipment.

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