That’s it! A simple Summary of IAS 40 using a flowchart/illustration. I hope this makes understanding Investment Property a little bit easier for you
Download This Flowchart in PDF
Note: This is only the summary of IAS-40: Investment Property. Referring to the complete original IFRS is recommended for better decision-making, as everything out there is in full detail. If you want to read the original IAS-16: Property Plant and Equipment (PPE), you may read it here.
