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CPE Self-Study
IFRS: Investment Property (IAS 40)
NASBA FIELD OF STUDY
Accounting
LEVEL
Basic
CPE CREDITS
Online: 1.0
Familiarize yourself with the initial classification, recognition, and measurement of investment property under IAS 40, Investment Property.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

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Product details

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.

Ratings and reviews
Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$49.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$49.00
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CREDIT INFO
CPE credits
Online
: 1.0
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
IFRSCert-F
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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