PAS 40

PAS 40 - Investment
Property

Definition of Recognition of Subsequent Accounting for Accounting for

Scope Initial measurement Depreciation Disclosures
investment property investment property measurement transfers derecognition

Definition of Characteristics of Criteria for

Cost model Cost model Transfers Derecognition Fair value model
investment property investment property recognition

Transfer to or from
Recognition of Property held for Transfer of property to Sale of an investment
Fair value model Fair value model owner-occupied Reconciliations
investment property rental income investment property property
property

Transfer of property Disposal of an

Property held for Transfer to or from Gains or losses from
Initial measurement from investment Changes in fair value investment property
capital appreciation inventory investment property
property group

Subsequent Significant
Transfer of control
measurement assumptions

Transfers Restrictions on title

Contractual
Derecognition
obligations

Options to purchase or
Disclosures
renew