Investment Property: Overview of IAS 40
Description
If you own any property, accounting for it under IFRS will depend on your purpose for owning it! This CPE-eligible eLearning course will explore the basic accounting requirements of IAS 40, which governs investment property. Appropriately identifying investment property and understanding the models used to value the property are especially important when accounting for investment property under IAS 40.
Learning Objective(s): By the end of this course, you should be able to:
- Identify investment property and other classification considerations as it relates to investment property under IAS 40
- Recall the initial and subsequent accounting requirements for investment property
- Recall the accounting requirements for transfers or disposals of investment property
Additional Information
| Last Updated | 09/01/2026 |
|---|---|
| CPE Credit | 1.0 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$120
ID: E-08WJ6V
1h 00m
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