Description
What you will learn from the video lecture:
- What is an investment property
- Definition of owner-occupied property
- Difference between the above
- Examples of investment property
- Examples that are not investment property
- Other types of investment property
- Multipurpose and inter-company rentals, and ancillary services with examples
- Recognition of an investment property
- What are the costs included
- Accounting for replacement of parts with examples
- Measurement at recognition
- Start-up costs and Operating losses
- Abnormal wastage
- Deferred payment with journal entries
- Exchange transaction with examples
- Measurement after recognition
- Cost model
- Transfers in Balance Sheet with examples
- Redevelopment
- Disposals and gains or losses arising out of it
- Compensation
- Disclosures
- Numerical examples to illustrate the accounting treatment with tax effect
Additional features:
Session type – Detailed deliberation on Ind AS 40 with maximum use of practical examples and engaging illustrations
On-Demand Access – Enjoy flexibility of accessing e-lecture anytime, anywhere, at your own pace, fitting seamlessly into your busy schedule
Unlimited Views – There is no restriction to the number of views
Study material – You will receive a free comprehensive e-book on Ind AS 40, presentation slides, and examples
Support – Clarification of queries is also offered via digital communication for 1 year from the date of purchase
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