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Weichert Realtors: Homes for Sale & Real Estate Listings in NJ,NY,FL,VA,MD,DC,CT,PA,MA,SC,NC,TX,GA,DE,OH,TN,WV En Espanol City & State, or Zip: MLS #: Price Range: $ ,000 To: $ ,000 Rentals Careers at Weichert Luxury Homes Historic Homes New Homes and Land Corporate Housing Commercial & Investments Insurance Gold Services Relocation Real Estate Schools Referral Associates Franchise Opportunities Start your Home search here, or click on the map. Please Select Alabama Arkansas Connecticut Delaware Florida Georgia Illinois Maryland Massachusetts Missouri New Jersey New York North Carolina Ohio Pennsylvania South Carolina Tennesee Texas Virginia Washington, DC West Virginia Weichert, Realtors proudly donated $1.3 million to the American Red Cross for the victims of Hurricane Katrina Also Search For: Selling · Open Houses · Mortgages · Associates · Offices Browse By State: Alabama Real Estate Properties New York Real Estate Properties Arkansas Real Estate Properties North Carolina Real Estate Properties Connecticut Real Estate Properties Ohio Real Estate Properties Delaware Real Estate Properties Pennsylvania Real Estate Properties Florida Real Estate Properties South Carolina Real Estate Properties Georgia Real Estate Properties Tennesee Real Estate Properties Illinois Real Estate Properties Texas Real Estate Properties Maryland Real Estate Properties Virginia Real Estate Properties Massachusetts Real Estate Properties Washington, DC Real Estate Properties Missouri Real Estate Properties West Virginia Real Estate Properties New Jersey Real Estate Properties Call 1-800-USA-SOLD (1-800-872-7653) Buying a House | Selling a Home | Open Houses | Real Estate Agents | Realtor Offices Find a Mortgage | My Real Estate Listings | About Weichert | Home | Contact Us Real Estate Franchise Opportunities | Weichert Careers © 2005 Weichert Realtors. All rights reserved. Terms of Use | Privacy Statement REALTOR® -- A Registered collective membership mark that identifies a real estate professional who is a member of the National Association of REALTORS ® and subscribes to its strict Code of Ethics. Inquiries regarding the Code of Ethics should be directed to the board in which a REALTOR® holds membership. © 2005 Weichert Realtors. All Rights Reserved.

INVESTMENT PROPERTY HISTORY OF

IAS Plus International Accounting Standards IAS 40, Investment Property Home Site Map Standards Interpretations Agenda Structure Newsletter Resources Countries/Regions Links Search STANDARDS: IAS 40 INVESTMENT PROPERTY HISTORY OF IAS 40 October 1984 Exposure Draft E26 Accounting for Investments March 1986 IAS 25 Accounting for Investments 1 January 1987 Effective Date of IAS 25 December 1999 Exposure Draft E64 Investment Property April 2000 IAS 40 Investment Property superseded those portions of IAS 25 that addressed investment property and withdrew IAS 25 1 January 2001 Effective Date of IAS 40 (2000) 18 December 2003 Revised version of IAS 40 issued by the IASB The summary below reflects the revisions. 1 January 2005 Effective date of IAS 40 (Revised 2003) RELATED INTERPRETATIONS Issues Relating to This Standard that IFRIC Did Not Add to Its Agenda SUMMARY OF IAS 40 Definition of Investment Property Investment property is property (land or a building or part of a building or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both. [IAS 40.5] Examples of investment property: [IAS 40.8] Land held for long-term capital appreciation Land held for undecided future use Building leased out under an operating lease Vacant building held to be leased out under an operating lease The following are not investment property and, therefore, are outside the scope of IAS 40: [IAS 40.5 and 40.9] property held for use in the production or supply of goods or services or for administrative purposes; property held for sale in the ordinary course of business or in the process of construction of development for such sale (IAS 2 Inventories); property being constructed or developed on behalf of third parties (IAS 11 Construction Contracts); owner-occupied property (IAS 16 Property, Plant and Equipment), including property held for future use as owner-occupied property, property held for future development and subsequent use as owner-occupied property, property occupied by employees and owner-occupied property awaiting disposal; property that is being constructed of developed for use as an investment property (IAS 16 applies to such property until construction or development is complete). However, IAS 40 does apply to existing investment property that is being redeveloped for continuing use as investment property; and property leased to another entity under an finance lease. Other Classification Issues Property held under an operating lease. A property interest that is held by a lessee under an operating lease may be classified and accounted for as investment property provided that: [IAS 40.6] the rest of the definition of investment property is met; the operating lease is accounted for as if it were a finance lease in accordance with IAS 17 Leases; and the lessee uses the fair value model set out in this Standard for the asset recognised. An entity may make the foregoing classification on a property-by-property basis. Partial own use. If the owner uses part of the property for its own use, and part to earn rentals or for capital appreciation, and the portions can be sold or leased out separately, they are accounted for separately. Therefore the part that is rented out is investment property. If the portions cannot be sold or leased out separately, the property is investment property only if the owner-occupied portion is insignificant. [IAS 40.10] Ancillary services. If the enterprise provides ancillary services to the occupants of a property held by the enterprise, the appropriateness of classification as investment property is determined by the significance of the services provided. If those services are a relatively insignificant component of the arrangement as a whole (for instance, the building owner supplies security and maintenance services to the lessees), then the enterprise may treat the property as investment property. Where the services provided are more significant (such as in the case of an owner-managed hotel), the property should be classified as owner-occupied. [IAS 40.11] Intracompany rentals. Property rented to a parent, subsidiary, or fellow subsidiary is not investment property in consolidated financial statements that include both the lessor and the lessee, because the property is owner-occupied from the perspective of the group. However, such property could qualify as investment property in the separate financial statements of the lessor, if the definition of investment property is otherwise met. [IAS 40.15] Recognition Investment property should be recognised as an asset when it is probable that the future economic benefits that are associated with the property will flow to the enterprise, and the cost of the property can be reliably measured. [IAS 40.16] Initial measurement Investment property is initially measured at cost, including transaction costs. Such cost should not include start-up costs, abnormal waste, or initial operating losses incurred before the investment property achieves the planned level of occupancy. [IAS 40.20 and 40.23] Measurement subsequent to initial recognition IAS 40 permits enterprises to choose between: [IAS 40.30] a fair value model; and a cost model. One method must be adopted for all of an entity's investment property. Change is permitted only if this results in a more appropriate presentation. IAS 40 notes that this is highly unlikely for a change from a fair value model to a cost model. Fair value model Investment property is remeasured at fair value, which is the amount for which the property could be exchanged between knowledgeable, willing parties in an arm's length transaction. Gains or losses arising from changes in the fair value of investment property must be included in net profit or loss for the period in which it arises. [IAS 40.35] Fair value should reflect the actual market state and circumstances as of the balance sheet date. [IAS 40.38] The best evidence of fair value is normally given by current prices on an active market for similar property in the same location and condition and subject to similar lease and other contracts. [IAS 40.45] In the absence of such information, the entitymay consider current prices for properties of a different nature or subject to different conditions, recent prices on less active markets with adjustments to reflect changes in economic conditions, and discounted cash flow projections based on reliable estimates of future cash flows. [IAS 40.46] There is a rebuttable presumption that the enterprise will be able to determine the fair value of an investment property reliably on a continuing basis. However, if, in exceptional circumstances, an entity follows the fair value model but at acquisition concludes that a property's fair value is not expected to be reliably measurable on a continuing basis, the property is accounted for in accordance with the benchmark treatment under IAS 16 , Property, Plant and Equipment (cost less accumulated depreciation less accumulated impairment losses). [IAS 40.53] Where a property has previously been measured at fair value, it should continue to be measured at fair value until disposal, even if comparable market transactions become less frequent or market prices become less readily available. [IAS 40.55] Cost Model After initial recognition, investment property is accounted for in accordance with the cost model as set out in IAS 16 , Property, Plant and Equipment – cost less accumulated depreciation and less accumulated impairment losses. [IAS 40.56] Transfers to or from Investment Property Classification Transfers to, or from, investment property should only be made when there is a change in use, evidenced by: [IAS 40.57] commencement of owner-occupation (transfer from investment property to owner-occupied property); commencement of development with a view to sale (transfer from investment property to inventories); end of owner-occupation (transfer from owner-occupied property to investment property); commencement of an operating lease to another party (transfer from inventories to investment property); or end of construction or development (transfer from property in the course of construction/development to investment property. When an enterprise decides to sell an investment property without development, the property is not reclassified as investment property but is dealt with as investment property until it is disposed of. The following rules apply for accounting for transfers between categories: for a transfer from investment property carried at fair value to owner-occupied property or inventories, the fair value at the change of use is the 'cost' of the property under its new classification; [IAS 40.60] for a transfer from owner-occupied property to investment property carried at fair value, IAS 16 should be applied up to the date of reclassification. Any difference arising between the carrying amount under IAS 16 at that date and the fair value is dealt with as a revaluation under IAS 16; [IAS 40.61] for a transfer from inventories to investment property at fair value, any difference between the fair value at the date of transfer and it previous carrying amount should be recognised in net profit or loss for the period; [IAS 40.63] and when an entity completes construction/development of an investment property that will be carried at fair value, any difference between the fair value at the date of transfer and the previous carrying amount should be recognised in net profit or loss for the period. [IAS 40.65] When an entity uses the cost model for investment property, transfers between categories do not change the carrying amount of the property transferred, and they do not change the cost of the property for measurement or disclosure purposes. Disposal An investment property should be derecognised on disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from its disposal. The gain or loss on disposal should be calculated as the difference between the net disposal proceeds and the carrying amount of the asset and should be recognised as income or expense in the income statement. [IAS 40.66 and 40.69] Compensation from third parties is recognised when it becomes receivable. [IAS 40.72] Disclosure Both Fair Value Model and Cost Model [IAS 40.75] whether the fair value or the cost model is used; if the fair value model is used, whether property interests held under operating leases are classified and accounted for as investment property; if classification is difficult, the criteria to distinguish investment property from owner-occupied property and from property held for sale. the methods and significant assumptions applied in determining the fair value of investment property. the extent to which the fair value of investment property is based on a valuation by a qualified independent valuer; if there has been no such valuation, that fact must be disclosed. the amounts recognised in profit or loss for: rental income from investment property; direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period; and direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period. restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. contractual obligations to purchase, construct, or develop investment property or for repairs, maintenance or enhancements. Additional Disclosures for the Fair Value Model [IAS 40.76] a reconciliation between the carrying amounts of investment property at the beginning and end of the period, showing additions, disposals, fair value adjustments, net foreign exchange differences, transfers to and from inventories and owner-occupied property, and other changes. significant adjustments to an outside valuation (if any) if an entity that otherwise uses the fair value model measures an item of investment property using the cost model, certain additional disclosures are required. Additional Disclosures for the Cost Model [IAS 40.79] the depreciation methods used; the useful lives or the depreciation rates used; the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period; a reconciliation of the carrying amount of investment property at the beginning and end of the period, showing additions, disposals, depreciation, impairment recognised or reversed, foreign exchange differences, transfers to and from inventories and owner-occupied property, and other changes; the fair value of investment property. If the fair value of an item of investment property cannot be measured reliably, additional disclosures are required, including, if possible, the range of estimates within which fair value is highly likely to lie.

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Baton Rouge Real Estate- CJ Brown - Baton Rouge Real Estate -- #1 Baton Rouge Real Estate Company! Login | Contact | Help Legendary Service Since 1917 Suggestions Home Buying Selling Relocation Renting Finance Insurance Appraisal Careers Go To Shopping Cart www.cjbrown.com 1-800-428-8294 Site Last Updated Thursday, December 29, 2005 2:09 PM CST Quick Search Search Listings Search Rentals Search Our Team Search Loans * Enter address, MLS#, zip code, or subdivision, then click Go or select a different type of search. * To search for rental properties, click Go. * Enter an team member name, then click Go, or select a different type of search. * Enter a loan name or type, then click Go, or select a different type of search. advanced search Search Our Team For advice and representation you can trust, use a C.J. Brown Realtors Team Member. Find An Office We have offices all over the Gulf South. Find one close to you. myCJBrown Find listings even after you have left our site, save listings, and more! News & Events -- About Us Site Map Site Map1 Resources -- Experience Urban Living in Baton Rouge A Surprising Housing Boom along the Gulf Coast Branch Office Update Agents & Employees Corporate Contacts #1 Company In Baton Rouge Real Estate! Great News! To search ALL active Baton Rouge real estate listings in the MLS and see all the information , logon to our system, or you can search thousands* of Baton Rouge and Louisiana real estate MLS listings on our standard property search. Find out how much you need to pay from our mortgage calculators. Established in 1917 in the Baton Rouge real estate market, we have grown to include offices in Baton Rouge, Ascension and Livingston parishes in Louisiana as well as offices throughout the Gulf South. Rely on our experience as you go through the most comprehensive real estate listings. Choose the perfect home from our MLS listings. The only name that stands out in Baton Rouge Real Estate is C.J. Brown Realtors/LATTER & BLUM Inc. Realtors Take advantage of our mortgage calculators to calculate the amount of investment you need to make to finance your dream home. Our comprehensive real estate listings span the length and breadth of the country, to give you the widest property options. Essential Mortgage Co. is a division of LATTER & BLUM/CJ Brown, a trusted real estate leader since 1916. We're proud to offer mortgage brokerage services including mortgage calculators to corporate clients, credit unions, builders, and the real estate community. LATTER & BLUM Insurance is capable of meeting a variety of individual needs, helping our clients to arrange a comprehensive and cost-effective program of insurance services, including: auto insurance, business insurance, home owners insurance, life insurance and personal umbrella. A host of services on offer from a definitive name in real estate transactions, C.J. Brown Realtors! Select an option below to begin. Conduct a search using maps of our area. Search for homes by location, amenities, and price. Preview an upcoming open house. Search for rental properties by location, price, and amenities. Take a 360 degree tour of our homes! Save your favorite listings for quick access later. Search for retail and commercial properties. See new developments. Search for REO Properties. Search for 3rd Party Properties. Search Listings by map Search Listings by text Open House preview Search Rental properties Search REO properties Virtual tours View Featured homes Commercial property search Developments search Search 3rd party properties New Orleans | Baton Rouge | Mississippi | Hammond | Lafayette | Sitemap *Subject to the rules and regulations of the Greater Baton Rouge Association of Realtors Multiple Listing Service. -- Home | Buying | Selling | Relocation | Renting | Finance | Insurance | Appraisal | Careers | Property List | Agent Websites All information provided on this site is believed to be reliable but is not guaranteed and should be independently verified. Please see our Terms of Use and Privacy Policy . Latter & Blum Inc./Realtors and Latter & Blum Property Management are licensed real estate brokerage firms in Louisiana and Mississippi CJ Brown Realtors is a licensed real estate brokerage firm in Louisiana LATTER & BLUM, Inc/Realtors, Corporate Headquarters 800 Common St., Suite 1000, New Orleans, LA 70112, USA main 504.525.1311, web-info@latterblum.com Licensed In The United States Of America 2001 LATTER & BLUM, Inc/Realtors. All rights reserved. Resources | Site Map1

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Real Estate, Homes for Sale, REALTOR (R) Agents, Houses Nationwide: HomeGain Broker Licensing HomeGain.com, Inc. 1250 45th Street - Suite 200 Emeryville, CA 94608 Phone: 510-655-0800 Fax: 510-655-0848 HomeGain is a licensed broker in the state of California able to accept referral fees in all fifty states. Below is our license information for California and the additional states where we have also become licensed. California Department of Real Estate License # 01268088 Alabama HomeGain.com, Inc. License Number: 067124 Alabama Real Estate Commission -- Arizona HomeGain.com, Inc. License Number: CO52402700 Arizona Department of Real Estate Arkansas HomeGain.com, Inc. License Number: PB00052962 Ernest L. Galer, Broker Arkansas Real Estate Commission -- California HomeGain.com, Inc. License Number: 01268088 California Department of Real Estate Colorado HomeGain.com, Inc. License Number: EC40023175 Colorado Department of Regulatory Agencies Division of Real Estate Connecticut HomeGain.com, Inc. License Number: REB.0754431 Connecticut Department of Consumer Protection Real Estate and Professional Trades Division District of Columbia HomeGain.com, Inc. License Number: CO101700 District of Columbia Board of Real Estate Florida HomeGain.com, Inc. License Number: CQ1011349 Florida Division of Real Estate Georgia HomeGain.com, Inc. License Number: H-39014 Georgia Real Estate Commission Illinois HomeGain.com, Inc. License Number: 078.0009806 Illinois Department of Financial and Professional Regulation Indiana HomeGain.com, Inc. License Number: CO10000256 Indiana Real Estate Commission Iowa HomeGain.com, Inc. License Number: F04273000 Iowa Professional Licensing and Regulation Division Real Estate Commission -- Kentucky HomeGain.com, Inc. License No. 56966 Kentucky Real Estate Commission -- Louisiana HomeGain.com, Inc. License Number: 30149 Dewey Gassaway, Broker Louisiana Real Estate Commission -- Massachusetts HomeGain.com, Inc. License Number: 6159 Massachusetts Board of Registration of Real Estate Brokers and Salespersons Michigan HomeGain.com, Inc. License Number: 6501299470 Michigan Division of Labor and Economic Growth Missouri HomeGain.com, Inc. License Number: 2002019777 Missouri Department of Economic Development Montana HomeGain.Com, Inc. Ernest L. Galer, Broker Montana Board of Realty Regulation -- New Hampshire HomeGain.com, Inc. License Number: 053112 New Hampshire Real Estate Commission -- New York HomeGain.com, Inc. License Number: 32FE1070571 NY Dept. of State, Division of Licensing Services North Carolina HomeGain.com, Inc. License Number: C11521 North Carolina Real Estate Commission North Dakota HomeGain.com, Inc. License Number: 664 North Dakota Real Estate Commission -- Pennsylvania HomeGain.com, Inc. License Number: RB062802C Pennsylvania Dept. of State Bureau of Prof. & Occup. Affairs South Carolina HomeGain.com, Inc. License Number: 62008989 South Carolina Real Estate Commission -- Tennessee HomeGain.com, Inc. License Number: 256797 Tennessee Real Estate Commission Texas HomeGain.com, Inc. License Number: 477516 Texas Real Estate Commission Utah HomeGain.com, Inc. License Number: CN59674 Utah Department of Commerce Division of Real Estate -- Virginia HomeGain.com, Inc. License Number 0226 005677 Virginia Department of Professional and Occupational Regulation Wisconsin HomeGain.com, Inc. License Number: 835326-091 Wisconsin Department of Regulation and Licensing Real Estate Board Wyoming HomeGain.com, Inc. License Number: 94100 Wyoming Real Estate Commission --

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