Investment

Properties
 Today’s lesson

PROFIT BEFORE TAX NOTE INVESTMENT PROPERTY –

PRESENTATION AND DISCLOSURE
 NOTES
Fundamentals of Financial Accounting 5th edition – page 559
Investment property disclosure:
• Accounting policy note
• Investment property note and,
• Profit before tax:
 Investment Property – Presentation and
disclosure
Oryx Properties Financial Statement 2021
• Pg 98 (100 of 180) – Statement of Financial Position –
• Investment properties
• Pg 99 – Statement of profit or loss
• Revenue – Rental Income
• Fair value adjustments of investment property
• Notes to the financial statements
• Accounting Policy Note – Investment Property (Pg. 105) – Note 3.5
• Revenue – (Pg 118) – Note 5
• Investment property (Pg 118) – Note 6
 END
• Questions?