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Technical

IFRS: Investment Property (IAS 40) Logo aicpa

  $39.00 - 49.00 |   CPE: 1.0 |   AICPA |   Apr 2019 |   Accounting |   AICPA Store
Who Will Benefit
  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Learning Objectives
  • Recognize when an asset meets the definition of investment property and falls within the scope of IAS 40, Investment Property.
  • Identify the measurement options for investment property.
  • Identify the financial reporting implications of choosing each accounting model on the financial statements.
  • Recall how to account for transfers into and out of the investment property classification.

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

The self-study course will familiarize you with the initial classification, recognition, and measurement of investment property under IAS 40, Investment Property. This course also covers:

  • Measurement
  • Disclosure
  • Other issues subsequent to initial recognition

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Intermediate

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