Investment Property

Investment Property


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Investment Properties are not only applicable to property businesses. Whenever property is rented out by the owner to tenants with the intention of generating rental income then the property should be classified as Investment Property, even if the core business of the entity is something other than being a property/rental business.

The questions assess the technical and practical competencies with a focus on:

  • Classification of transactions as Investment Property
  • Recognition of transactions as Investment Property
  • Initial and subsequent measurement of Investment Property
  • Re-classification of items of Investment Property


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