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IAS 40 – Investment Property | Last Minute Revision (ACCA FR)

This video covers all the exam-focused concepts, tricky points, and common mistakes from IAS 40 Investment Property — explained in a simple, quick, and ACCA-friendly way.

IAS 40 is regularly tested in ACCA FR MCQs, case questions, and mixed standards involving:
• Revaluation and fair value changes
• Transfers to/from investment property
• Cost model vs Fair value model
• Interaction with IAS 16, IAS 36, and IAS 23
This video is the perfect last-minute revision before your exam.

⭐ What You Will Learn in This Video:

✔ What qualifies as investment property
✔ Difference between owner-occupied and investment property
✔ Cost model vs Fair value model
✔ Fair value changes (always P&L under IAS 40!)
✔ Transfers between categories and their rules
✔ PPE → IP (IAS 16 to IAS 40)
✔ IP → PPE (IAS 40 to IAS 16)
✔ Completed property vs property under construction
✔ Treatment of leased property under IFRS 16
✔ Accounting for investment property held under operating lease
✔ Impairment and depreciation under each model
✔ ACCA exam traps & last-minute revision checklist

⭐ Why IAS 40 Matters in ACCA FR

Expect questions involving:
● PPE vs IP classification
● Choosing cost or fair value model
● Gain/loss treatment under fair value model
● Transfers between categories
● Accounting for ROU assets under IFRS 16
● Impairment rules for cost model

IAS 40 is small but full of classification traps — this video helps you avoid them all.

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