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Effective Date of IAS 25 December 1999 Exposure Draft E64 Investment Property April 2000 IAS 40 Investment Property superseded those portions of IAS 25 that addressed investment property and withdrew IAS 25 1 January 2001 Effective Date of IAS 40 (2000) 18 December 2003 Revised version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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Investment Property $17.74 ex

GoodReturns Bookstore Top : Catalog : Home | Log In | Create an Account | Cart Contents | Checkout | Contact Us Categories - Top 10 Best-Sellers (10) - Conferences & Seminars (1) - Finance & Wealth Creation (68) - Free Books (7) - Good Business Reads (9) - Investment & shares (60) - Kids & Money- (7) - Magazines & Newsletters- (29) - Massey texts (6) - Mortgages (3) - Other (3) - Property Investment (67) - Superannuation & the economy (7) - Trusts (5) - Tax (5) - Combo Book Deals (15) - Book Tokens (1) What's New? The Intelligent Investors Guide to Share Buying Quick Find Use keywords to find the product you are looking for. Advanced Search Information Shipping & Returns Privacy Information Security Conditions of Use FAQ Contact Us Home Product Information Your Investment Property $17.74 ex GST $19.96 incl GST How to choose it, pay for it and triple your returns in 3 years. By Anita Bell Anita Bells two earlier books Your Mortgage and Your Money have sold nearly thirty thousand copies in New Zealand. The reason her books are so successful is simple. Her advice is practical, easy to understand and easy to apply. Her latest book Your Investment Property- How to choose it, pay for it and triple your returns in 3 years by someone who did it in 2, applies the same recipe. It shows you how to become a successful property investor by buying the right property, paying the minimum price and managing the property to ensure maximum returns. It also covers every aspect of the financial side too, from loans and property management plans to government fees and taxes and shows how to make the system work for you rather than against you. Buy the Anita Bell Book Combo and Save! - Your Investment Property - Your Money - Your Mortgage Click here now. This product was added to our catalog on Tuesday 10 December, 2002. Customers who bought this product also purchased Good Business, Bad Business How to Maximise Your Property Portfolio Slash Your Taxes Now! The Business of Share Trading The REAL Story Shopping Cart ..is empty! Bestsellers 01. Slash Your Taxes Now! 02. Residential Property Investment in New Zealand 03. Financial Passages 04. The NZ Property Mag - Annual subscription/Free book 05. Planning for Property Success 06. Pay Zero Taxes 07. Snakes and Ladders 08. The Truth About Residential Property Investment 09. Real Estate Investors' Secrets 10. Your Investment Property Specials $24.84 $21.11 More Specials.. Reviews .. More Reviews.. Friday 30 December, 2005

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Amazon.co.uk: Buying a Home in Spain: Books BOOK SEARCH BROWSE CATEGORIES SPECIAL OFFERS TOP SELLERS AUDIO BOOKS Paperbacks 3 for £12 NEW & USED TEXTBOOKS HARRY POTTER SELL YOUR BOOKS All Products -Books -Used Books -Collectable Books All Subjects -Art, Architecture & Photography -Audio Cassettes -Audio CDs -Biography -Business, Finance & Law -Children's Books -Comics & Graphic Novels -Computers & Internet -Crime, Thrillers & Mystery -Fiction -Food & Drink -Gay & Lesbian -Health, Family & Lifestyle -History -Home & Garden -Horror -Humour -Mind, Body & Spirit -Music, Stage & Screen -Poetry, Drama & Criticism -Reference & Languages -Religion & Spirituality -Romance -Science & Nature -Science Fiction & Fantasy -Scientific, Technical & Medical -Society, Politics & Philosophy -Sports, Hobbies & Games -Travel & Holiday -Young Adult All Subjects Art, Architecture & Photography Audio Cassettes Audio CDs Biography Business, Finance & Law Children's Books Comics & Graphic Novels Computers & Internet Crime, Thrillers & Mystery Education & Languages Fiction Food & Drink Gay & Lesbian Health, Family & Lifestyle History Home & Garden Horror Humour Mind, Body & Spirit Music, Stage & Screen Poetry, Drama & Criticism Reference Religion & Spirituality Romance Science & Nature Science Fiction & Fantasy Scientific, Technical & Medical Society, Politics & Philosophy Sports, Hobbies & Games Travel & Holiday Young Adult BOOKS INFO At A Glance Reviews Customer Reviews See more by these authors: David Hampshire Jim Watson E-mail a Friend About This Item Recommendations If you already own this, rate it and improve your recommendations , Not Rated Find a huge selection of books at 30% off Become an Associate Join our Associates Programme and make money from your website! Buying a Home in Spain David Hampshire , Jim Watson (Illustrator) Publisher: learn how customers can search inside this book. Availability: usually dispatched within 1 to 2 working days 31 Used & New from £1.20 See larger photo Edition: Paperback More Product Details Customers who shopped for this item also shopped for: Buying a Property in Spain: An Insider Guide to Finding a Home in the Sun ; Paperback ~ Harry King The Best Places to Buy a Home in Spain ; Paperback ~ Joanna Styles, Jim Watson (Illustrator) Buy to Let in Spain: How to Invest in Spanish Property for Pleasure and Profit ; Paperback ~ Harry King Property Hotspots in Spain: The Hottest Property Locations in the Sunny Costas and How to Invest in Them ; Paperback ~ Ajay Ahuja Buying a Home in Spain 2005 ; Paperback ~ David Hampshire Product Details: Paperback 288 pages(December 1999) Publisher: Survival Books Language: English ISBN: 1901130363 Category(ies): Business, Finance & Law , Health, Family & Lifestyle , Travel & Holiday Average Customer Review: | Write a review Amazon.co.uk Sales Rank: 2,760 (Publishers and authors: improve your sales ) 1 new from 5.95 30 used from 1.20 Have one to sell? (We'll set one up for you) View my Wish List . Customers interested in this title may also be interested in: What's this? ( What's this? ) Feedback Business Finance Directory Find a wide range of business finance services and specialists in the finance section of our free business directory. www.business-search.uk.net Reviews Book Information Buying a Home in Spain is essential reading for anyone planning to purchase property in Spain and is the most comprehensive and up-to-date source of information available. Whether you're seeking a castillo, villa, farmhouse, townhouse or an apartment, a holiday or a permanent home, this book will help make your dreams come true. Packed with over 200 pages of valuable information, it's designed to help you avoid costly mistakes and save time and money. If you're planning to buy a home in Spain or even just thinking about it--this is the book for you. Buying a Home in Spain is designed to guide you through the property maze and make buying a home a pleasant and enjoyable experience. Most importantly, it's packed with vital information to help you avoid the sort of disasters that can turn your dream home into a nightmare. Vital topics covered include: Doing your Homework and Avoiding Problems Choosing the Region Finding the Right Home and Location Real Estate Agents Finance, Mortgages and Taxes Home Security Utilities, Heating and Air-conditioning Moving House and Settling In Renting and Letting Permits and Visas Retirement, Working and Starting a Business Travelling and Communications Health and Insurance Renting a Car and Driving And much, much more. Customer Reviews Avg. Customer Review: Write an online review and share your thoughts with other shoppers! 3 of 3 people found the following review helpful: Buying a Home in Spain , March 8, 2004 Reviewer: A reader from Los Angeles, California USA David Hampshire has written or co-written a series of books on living, working and purchasing homes in different countries; this is the 5th of his "country" books I have bought. We have previously lived in Switzerland and France and have close relatives in Portugal and we find David Hampshire's books invaluable - they are detailed, honest and well-written - good reference books and introduction for anyone contemplating a move abroad. I have given his books to several friends, including his book on the U.S. to a friend who moved to Virginia. I purchased this one for a relative planning to buy a house in Spain. It is not the only hand-book or advice one needs but it is certainly a great guide/check-list of the daily items one needs to deal with in a foreign country. Was this review helpful to you? 25 of 26 people found the following review helpful: BUYING A HOME IN SPAIN , November 25, 2002 Reviewer: Alexandra Campbell from Costa del Sol, Spain Having made several mistakes buying my first property in Spain when it came to the second I invested in David Hampshire's BUYING A HOME IN SPAIN. What a revelation! He has certainly saved me a lot of money, and probably my sanity - Spain is a wonderful place to live, but the laws, regulations, and customs are very different to the UK, and the well-meaning advice of ex-pats can lead to losing your car, home or savings. This book tells it like it is...thank you Mr Hampshire, you obviously HAVE lived here, and your advice really hits the spot. Was this review helpful to you? 28 of 34 people found the following review helpful: One to read if you are one of life's great pessimists! , June 15, 2001 Reviewer: A reader from Britain This book scared the living daylights out of me! Having read it I was convinced that I would never have the mental stamina to deal with all the red tape he describes. I know that it is important that people are warned of the possible pitfalls of buying property abroad but did this book have to be so negative and so pessimistic? The Chapter on Spanish driving was dreadfully insulting, as were the comments about Spain being the noisiest country in Europe! How I would have liked a more ENCOURAGING book - by all means point out potential pitfalls, Mr Hampshire, but please do so in a constructive way. Were I a more timid character I would have read this book and ditched all my plans for moving to Spain in the near future - not a read for the faint hearted. Was this review helpful to you? 27 of 28 people found the following review helpful: Excellent; Should be mandatory reading for prospective owner , July 6, 2000 Reviewer: A reader from Scotland A very comprehensive guide to buying a place in Spain. There's a wealth of facts in this book so don't expect to absorb it all on the first reading. - But don't worry, it's all presented in a very readable and humerous style. The author also provides a useful insight into some of the less palatable aspects of property ownership in Spain (not that Spain is any worse than any other country)and this means that we can approach our negotiations with much more confidence. Indeed, he doesn't appear to be scared to tread on a few toes he also exposes some of the less appealing aspects (for example read the section on Community properties, pages 150-155) Reading the rather vitriolic comments of a previous reviewer made me curious as to why the book prompted such a reaction. It was either somebody in the property trade who's cage he'd rattled or (call me a cynic if you wish) it was deliberate bait. Either way it attracted me to the book. So to that person 'Thank You' for calling it to my attention; it has become my bible. Was this review helpful to you? See all customer reviews... Customers who bought books by David Hampshire also bought books by these authors: Harry King Andre de Vries Charles Davey Joe Laredo Alan S. Lindsey Look for similar books by subject: Browse for Books in: Subjects > Travel & Holiday > General Subjects > Business, Finance & Law > Personal Finance > Property & Real Estate > General Subjects > Health, Family & Lifestyle > Self Help > Practical & Motivational Subjects > Travel & Holiday > Countries & Regions > Europe > Portugal > General Subjects > Travel & Holiday > Countries & Regions > Europe > Spain > General Subjects > Health, Family & Lifestyle > Self Help > General Search for books by subject: Business / Economics / Finance Economics Europe - Spain & Portugal Property & real estate Real Estate - Buying/Selling Homes Self-Help & Practical Interests Spain TRAVEL & HOLIDAY Travel i.e., each book must be in subject 1 AND subject 2 AND ... Comment on this title I have read this book and I want to review it. I am the author and I want to comment on my book. I am the publisher and I want to comment on this book. Correct errors and omissions in this listing. 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