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Coldwell Banker Real Estate Corporation Today's Mortgage Rates 6.06% APR* 6.225% > Go to Mortgage Center > Apply now Quick Search country United States Australia Bahamas Bermuda Canada Cayman Islands Dominican Republic Jamaica Mexico Nevis/St. Kitts Philippines Saint Lucia Turks & Caicos US Virgin Islands or by map search by price No min $10,000 $25,000 $50,000 $75,000 $100,000 $125,000 $150,000 $175,000 $200,000 $225,000 $250,000 $275,000 $300,000 $350,000 $400,000 $450,000 $500,000 $600,000 $700,000 $750,000 $800,000 $900,000 $1M $5M $10M to No max $10,000 $25,000 $50,000 $75,000 $100,000 $125,000 $150,000 $175,000 $200,000 $225,000 $250,000 $275,000 $300,000 $350,000 $400,000 $450,000 $500,000 $600,000 $700,000 $750,000 $800,000 $900,000 $1M $5M $10M beds Any 1+ 2+ 3+ 4+ 5+ baths Any 1+ 2+ 3+ 4+ new listings in past 7 days only Detailed Search Special Properties country United States Australia Bahamas Bermuda British Virgin Islands Canada Cayman Islands China Costa Rica Dominican Republic Egypt France India Indonesia Ireland Israel Jamaica Lebanon Mexico Netherlands Nevis/St. Kitts Poland Singapore Sint Maarten Spain Turks & Caicos US Virgin Islands Venezuela or by map city state AK AL AR AZ CA CO CT DC DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA PR RI SC SD TN TX UT VA VT WA WI WV WY zip radius n/a up to 1 up to 2 up to 5 up to 10 up to 15 up to 20 up to 25 miles first name last name language Any English Albanian American Sign Language Arabic Armenian Bulgarian Burmese Cambodian Cantonese Chaochou Chinese Creole Croatian Czech Danish Dutch English Farsi Filipino Finnish French Gaelic German Greek Gujarati Hawaiian Hebrew Hindi Hindustani Hmong Hungarian Icelandic Indonesian Italian Japanese Korean Latvian Luxembourgish Malay Mandarin Morrocan Norwegian Persian Polish Portuguese Punjabi Romanian Russian Serbian Shanghainese Slovak Spanish Swahili Swedish Swiss Tagalog Tahitian Taiwanese Tamil Teluga Thai Tongan Turkish Ukrainian Unknown Urdu Vietnamese Yiddish Yoruba Detailed Search country United States Australia Bahamas Bermuda British Virgin Islands Canada Cayman Islands China Costa Rica Dominican Republic Egypt France India Indonesia Ireland Israel Jamaica Lebanon Mexico Netherlands Nevis/St. Kitts Poland Singapore Sint Maarten Spain Turks & Caicos US Virgin Islands Venezuela or by map city state AK AL AR AZ CA CO CT DC DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA PR RI SC SD TN TX UT VA VT WA WI WV WY zip radius n/a up to 1 up to 2 up to 5 up to 10 up to 15 up to 20 up to 25 miles office name language Any English Albanian American Sign Language Arabic Armenian Bulgarian Burmese Cambodian Cantonese Chaochou Chinese Creole Croatian Czech Danish Dutch English Farsi Filipino Finnish French Gaelic German Greek Gujarati Hawaiian Hebrew Hindi Hindustani Hmong Hungarian Icelandic Indonesian Italian Japanese Korean Latvian Luxembourgish Malay Mandarin Morrocan Norwegian Persian Polish Portuguese Punjabi Romanian Russian Serbian Shanghainese Slovak Spanish Swahili Swedish Swiss Tagalog Tahitian Taiwanese Tamil Teluga Thai Tongan Turkish Ukrainian Unknown Urdu Vietnamese Yiddish Yoruba Detailed Search city or by map state AK AL AR AZ CA CO CT DC DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA PR RI SC SD TN TX UT VA VT WA WI WV WY zip radius n/a up to 1 up to 2 up to 5 up to 10 up to 15 up to 20 up to 25 miles office name Detailed Search SM -- My Coldwell Banker SM Let us do the searching for you! With the Coldwell Banker Personal Retriever ® Service Learn more Sign up today! Log In Forgot your Password? Concierge Home Services International Coldwell Banker Commercial® About Us Careers Contact Us Site Map Terms and Conditions Privacy Policy Buy | Sell | Contact | Learn | My Coldwell Banker © 2005 Coldwell Banker Real Estate Corporation . Coldwell Banker ® is a registered trademark licensed to Coldwell Banker Real Estate Corporation.An Equal Opportunity Company.Equal Housing Opportunity.Each Office Is Independently Owned and Operated Except Offices Owned and Operated By NRT Incorporated.

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.

Land Loan

Lot Loans Florida :: Land Loans Lot Loans Florida Florida Mortgage Corporation Offers A Variety Of Lot Loans In Florida You've found the perfect lot on which you'd like to build your dream home. If you can't build immediately, many banks can't provide appropriate financing. Florida Mortgage Corporation specializes in the unique needs of people seeking land only financing. 100% FINANCING NO DOWN PAYMENT MINIMUM $125,000 LOAN CLICK HERE Minimum 10% Down Payment = Owner-Occupied Stated income (No income verification) - Minimum 25% Down Payment Up to 30 year amortization Up to 5 acres 3/1 Fixed ARM -- No balloon Investment - Minimum 25% Down Payment "Interest only" mortgage available (lower payment) Our loan officers are full time professional experts able to help you with lot loans in Florida. Florida Mortgage Corporation finances lot loans in Florida only. Weve been helping families realize the dream of home ownership for years. We are committed to making Florida mortgage loans in every community. Our lot loan consultants have the expertise to help you select the lot loans program that best fits your needs Be it a fixed rate loan, or one of our flexible adjustable rate mortgage loans. We consider your lot loan Florida to be an important customer relationship. Weve been here since 1989 with quality service for a number of years and well continue to be here for you. Count on us to get things moving. Youre ready to buy a house. Or your children have left the nest and you need a home that fits your new lifestyle. Or perhaps, youve decided to buy your dream vacation home. Whatever the situation, we want you to know that Florida Mortgage Corporation will be there for you. Were dedicated to making applying for your mortgage as easy and hassle-free as possible. Together well discuss a variety of mortgage options and help you select the one that meets your needs. Well thoroughly explain the loan approval process and keep informed every step of the way. And whenever you have a question, just call us. Your peace of mind is important to us. OUR CONSTRUCTION LOAN PROGRAMS - CLICK HERE Lot Loans Florida back to top MCMXCVIII Florida Mortgage Corporation, All Rights Reserved ▪ Site Map

Florida Real Estate Listings

Ocala Real Estate - All Buyers and Sellers Realty of Florida Ocala Real Estate - All Buyers and Sellers Realty of Florida Search the Ocala Real Estate Listings Central Florida Area Information Site Map Ocala Marion County Relocation Information 1031 Exchange Information Contact Us Form Merry Christmas! Our office will be closed for the Holidays December 24th to spend the Holidays with our family. The website will still be completely functional. We will reopen January 2nd. Happy New Years! Welcome to our website, where you will find all the information you need to find and purchase a home for sale in Ocala Florida and the area surrounding Marion County in central Florida. We are here to help you save money and time in your search for Ocala real estate. As your Buyer's Agent we represent you, not the seller, and it doesn't cost you anything extra. In our fast paced real estate market it is more important than ever to have a Buyer's Agent who can quickly help you act on the best deals as soon as they come on the market! Save money and time with our new and improved hotel and motel room booking pages with new points of interest for the cities you want to book your hotel and motel rooms in! Ocala Homes for Sale Book your Ocala hotel rooms online now! Click here for hotel rooms in all Florida cities Book h otel rooms across the US and the World Weekly Mortgage Market Guide Business owners, would you like to advertise your products and services on our website? Contact Us We are Florida Realtors Search the Ocala Florida Real Estate Listings We give buyers the ability to search all the Ocala Marion County MLS Listings, not just listings from one office. You can easily search property for sale, including custom homes, condominiums, horse farms, alpaca farms, waterfront, golf communities, commercial property and acreage. The listing agent represents the seller under Florida real estate law, not the buyer. Read the Brokerage Relationship Disclosure Act for some very important information. Contact Us with your questions and to schedule an appointment. We will give you friendly personalized service, listen to your needs, help you in your search for a property or home for sale, give you our honest opinion of the property you are considering and look out for your best interests! It means your loyalty, nothing more and nothing less. It means we are working double hard for your commitment and loyalty! Ocala / Marion County Florida Buyer's Agents We are very experienced in long distance and "sight unseen" purchases. We use the fax and computer to send contracts, digital photos and information to help you make a decision and follow through all aspects of the process, keeping you informed every step of the way! As your Buyer's Agent we will make arrangements for showings, get additional information and offer you an unbiased professional assessment. Then we will draft and present a contract for you, and negotiate the best terms for you ! Listings include the towns of Anthony, Astor, Belleview, Candler, Citra, Dunnellon, Fairfield, Fellowship, Fort McCoy, Kerr City, Lake Weir, Lowell, Marion Oaks, McIntosh, Morriston, Ocala, Ocklawaha, Orange Lake, Orange Springs, Reddick, Salt Springs, Scrambletown, Silver Springs, Silver Springs Shores, Sparr, Summerfield, Weirsdale, Williston. Links Directory Search the Internet Search wearefla.com

Florida Real Estate ,

Naples Real Estate, Naples Florida Real Estate, Naples FL Real Estate - Berry Realty Group Site Map Naples Real Estate , Naples Florida Real Estate , Marco Island real estate , and homes for sale in Collier County , Bonita Springs , and Estero . See Naples Florida Real Estate We're #1 For A Reason! Home | Neighborhood Tours | Buying | Selling | Featured Homes | Search For A Home | Life in SWF Your Guide To Naples and Southwest Florida Real Estate Home Online Relocation Guide Neighborhood Tours Free Market Analysis Map of Naples Rentals and Leases Real Estate Blog What Is Your Home Worth? Meet Our Team Maps Newsletter Mortgage Beach Cam (Live) Contact Us Email Us Local Resources Commercial Properties Links E-Pros Scott Berry ABR, E-Pro Sun Realty 3757 Tamiami Trail North Naples, FL 34103 800-450-0198 239-450-0290 Your Ultimate Naples Florida Real Estate Guide Scott Berry and The Berry Realty Group Scott Berry Was Recently Featured On ABC News! Awarded Top 10% in the Nation for Consumer Satisfaction by the Internet Consumer Group OTHER HOT REAL ESTATE ARTICLES MORE NAPLES FLORIDA REAL ESTATE STATISTICS >> Whether you are buying or selling property in Naples or Southwest Florida, we have assembled a comprehensive set of tools to make the process easier. YOUR Naples Florida Real Estate Agents! IF YOU ARE NEW TO PURCHASING OR SELLING NAPLES FLORIDA REAL ESTATE If you are new to purchasing or selling in Naples, you have definitely come to the right place. Real estate practices vary from state to state, and even among counties. We know the real estate market better than anyone else, and we would love to assist you. Naples Real Estate Directory Naples Florida Real Estate Directory Naples Real Estate Naples Florida Real Estate Bonita Springs Florida Real Estate Estero Florida Real Estate Bonita Springs Real Estate Estero Florida Real Estate Southwest Florida International Airport Florida Real Estate Directory Temecula Real Estate Olde Cypress Naples Real Estate Beautiful Custom Homes For Sale In Olde Cypress Naples The Best Naples Florida Real Estate Blog Naples Real Estate Naples Florida Real Estate Naples, FL Real Estate Whether you are buying or selling property in Estero or Southwest Florida, we have assembled a comprehensive set of tools to make the process easier. YOUR Estero Florida Real Estate Agents! IF YOU ARE NEW TO PURCHASING OR SELLING ESTERO FLORIDA REAL ESTATE If you are new to purchasing or selling in Estero, you have definitely come to the right place. Real estate practices vary from state to state, and even among counties. We know the real estate market better than anyone else, and we would love to assist you. Naples Real Estate Directory Naples Florida Real Estate Directory Whether you are buying or selling property in Bonita Springs or Southwest Florida, we have assembled a comprehensive set of tools to make the process easier. YOUR Bonita Springs Florida Real Estate Agents! IF YOU ARE NEW TO PURCHASING OR SELLING BONITA SPRINGS FLORIDA REAL ESTATE If you are new to purchasing or selling in Bonita Springs, you have definitely come to the right place. Real estate practices vary from state to state, and even among counties. We know the real estate market better than anyone else, and we would love to assist you. Whether you are renting or Looking for a Naples Florida Rental, we have assembled a comprehensive set of tools to make the process easier. YOUR Naples Florida Rental Agents! IF YOU ARE NEW TO RENTING OR LEASING NAPLES FLORIDA REAL ESTATE If you are new to renting or leasing in Naples, you have definitely come to the right place. Rental markets, policies, and practices vary from state to state, and even among counties. We know the Naples rental market better than anyone else, and we would love to assist you. Naples Florida Rentals Search this site powered by FreeFind See Us In The See Us In The Florida Real Estate Directory Sand Dollar Title Group, Inc. Naples Title Services This site features Naples real estate , and homes for sale, land for sale and other real estate for sale in Naples Florida, The Moorings, Pelican Marsh, Pelican Bay Real Estate, Vanderbilt Beach, Barefoot Beach, Park Shore, Port Royal, Old Naples, Bonita Springs, Estero, Marco Island and neighboring communities. Search this site for homes for sale in Collier County communities including, Naples, Pelican Marsh , The Moorings, Bonita Springs, Estero, Marco Island,Pelican Bay , Vanderbilt Beach , Barefoot Beach , Park Shore , Port Royal , Olde Naples , and find your dream home! Scott Berry, and the Berry Realty Group ,can help you buy , sell or lease a home or other real estate throughout the Collier County,Naples , and the surrounding communities. Naples Real Estate , Naples Florida Real Estate Naples Real Estate, Naples Florida Real Estate Naples Real Estate, Naples Florida Real Estate Real Estate Banner Network Find our listing in the directory at Real Estate & Mortgages Pelican Marsh, Pelican Marsh Real Estate Alpharetta Georgia Real Estate Crete hotel , apartments for holidays Crete - Greece flights All Links Directory Florida Real Estate SeekOn/Real Estate Indexed by State 1000's of FREE Promotional Resources = Reciprocal links exchange database and website promotion resources and more! 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