IAS 40 - Investment Property скачать в хорошем качестве

IAS 40 - Investment Property

IAS 40: Investment Property! 🎥 In this video, we explore the key principles of Investment Property Accounting under IAS 40 and dive into the challenges of classifying assets for rental income or capital appreciation. Whether you're dealing with dual-purpose assets, properties under temporary use, or assets still in development, this video will provide practical insights to help you navigate these complexities. 🔍 Chapters: 00:00 - Introduction 00:26 - Criteria of Investment Property Classification 01:02 - Classification Challenges 02:15 - Dual Purpose Assets 03:19 - Assets Under Alternative Temporary Use 04:00 - Assets Still Under Development 05:02 - Assets Under Different Types of Leases 05:45 - Conclusion By the end of this video, you'll have a clearer understanding of how to accurately classify investment properties and improve your financial reporting.