Скачать или смотреть IAS 40 Explained: Accounting for Investment Property

Should a HQ, a factory, and a rental building be treated the same?

00:00 Introduction
00:14 The all steps
00:30 The property puzzle (why IAS 40 exists)
00:56 Owner occupied vs Investment property
01:20 Defining investment property (what counts)
01:32 Investment property
01:49 What IS investment property?
02:13 What is not investment property
02:40 What about properties which provide services?
03:24 Getting it on the books (recognition and measurement)
03:32 The first step (two step process)
03:52 Total initial cost
04:10 Two measurement models (cost model and fair value model)
04:40 Fair value model vs Cost model
05:06 How value changes overtime
05:45 When things change (transfers and disposals)
05:55 Transfers
06:14 Example transfer
07:08 If fair value is the economic truth why is the cost model an option?

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