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CPE Self-Study

IFRS: Investment Property (IAS 40)

  • $50.00-$70.00
    IFRS: Investment Property (IAS 40) Availability : Online Access Product #: 159722
    AICPA Member: $50.00
    Non-Member: $70.00
  • Contact Sales
    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-ICERT1INVPR

AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

The purpose of this course is to familiarize you with the initial classification, recognition and measurement of investment property under IAS 40, Investment Property. This course also covers measurement, disclosure, and other issues subsequent to initial recognition.

Learning Objectives

Upon completion of this course, you will be able to:

  • Determine whether an asset meets the definition of investment property and falls within the scope of IAS 40
  • Identify the acceptable alternative accounting models for measuring an investment property subsequent to initial recognition at cost
  • Understand the financial reporting implications of choosing each accounting model on the financial statements
  • Understand how to account for investment property that an entity reclassifies to inventory or property, plant and equipment

Prerequisite: None

Advance Preparation: None

System Requirements

About the 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.