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Effective Date of IAS 25 December 1999 Exposure Draft E64 Investment Property April 2000 IAS 40 Investment Property superseded those portions of IAS 25 that addressed investment property and withdrew IAS 25 1 January 2001 Effective Date of IAS 40 (2000) 18 December 2003 Revised version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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Amazon.com: How to Make Money Buying Pre Foreclosure Properties Before They Hit the County Courthouse Steps: The Complete Guide to Finding and Buying Pre-Foreclosure Properties: Books Your Store Books See All 32 Product Categories Your Account | Cart | Wish List | Help | Advanced Search | Browse Subjects | Bestsellers | The New York Times® Best Sellers | Magazines | Corporate Accounts | Amazon Shorts | Bargain Books | Used Books | Textbooks Search Amazon.com Books Web Search This item is not eligible for Amazon Prime, but over a million other items are. Join Amazon Prime today. Already a member? Sign in . 7 used & new from $76.95 Have one to sell? A9.com users save 1.57% on Amazon. Learn how . See larger image Share your own customer images Publisher: learn how customers can search inside this book. How to Make Money Buying Pre Foreclosure Properties Before They Hit the County Courthouse Steps: The Complete Guide to Finding and Buying Pre-Foreclosure Properties (Paperback) by Thomas J. Lucier (9 customer reviews) Availability: Available from these sellers . 7 used & new available from $76.95 Other Editions: List Price: Our Price: Other Offers: Paperback Order it used! Editorial Reviews Book Description Before Thomas J. Lucier wrote the first edition of How To Make Money Buying Pre-Foreclosure Properties Before They Hit The County Courthouse Steps in 1989, he was making time consuming and costly mistakes. The mistakes were inevitable; no one had written a book on how to buy pre-foreclosure properties, so Tom had to learn the hard way from his own mistakes and first hand experiences. All of the advice that he received said: "buy property on the county courthouse steps after it has been foreclosed on." But Tom eventually learned to avoid those costly courthouse-bidding wars by buying directly from property owners whose mortgage loans are in default and facing foreclosure. And the book that didn’t exist back in 1985, when Tom bought his first pre-foreclosure property, is now in its fourth revised edition. The newly revised fourth edition of How To Make Money Buying Pre-Foreclosure Properties Before They Hit The County Courthouse Steps was released on October 1, 2003, and is comprised of fourteen meaty chapters that are packed chock-full of step-by-step instructions, ready-to-use information and practical, no-nonsense advice. You’ll learn: 1. The difference between judicial and non-judicial foreclosure. 2. How the short payoff sale acquisition technique works. 3. How to get subordinate or "junior" lienholders to discount their liens by fifty percent or more. 4. How to use foreclosure notices to find all of the property owners in your county whose loans are in default and facing foreclosure. 5. How to use direct mail to contact property owners whose loans are in default. 6. How to perform due diligence on pre-foreclosure properties. 7. How to quickly verify loan information with foreclosing lenders. 8. How to accurately estimate the current market value of a pre-foreclosure property. 9. How to negotiate with property owners whose loans are in default and facing foreclosure. 10. How to properly prepare your purchase agreements and protect your interests when buying pre-foreclosure properties. 11. How to package, market and resell pre-foreclosure properties for maximum profit. 12. How to do a thorough pre-buy property inspection. 13. What you need to know about your state’s foreclosure statute when buying pre-foreclosure properties. How To Make Money Buying Pre-Foreclosure Properties Before They Hit The County Courthouse Steps has a fourteen-page chapter on the much-ballyhooed short payoff sale acquisition technique. The problem with ninety-nine percent of the short sales hype that’s currently being foisted onto an unsuspecting public, by unscrupulous real estate hucksters peddling overpriced courses and boot camp seminars, is that it’s based on misinformation, half-truths, distortions and outright lies. And unfortunately, all of this hype has fueled unrealistic expectations on the part of would-be short sale investors, who’ve been led to believe, that every lender in America will approve a short payoff sale, at the drop of a hat. Tom Lucier gives you the unvarnished truth about short payoff sales, along with detailed, step-by-step instructions on exactly how the short payoff of a mortgage or deed of trust actually works. How To Make Money Buying Pre-Foreclosure Properties Before They Hit The County Courthouse Steps comes complete with the following ready-to-use worksheets, letters, checklists, notices, forms and agreements: 1. Short payoff sale checklist. 2. Sample notice of lis pendens. 3. Sample notice of default. 4. Loan breach letter. 5. Borrower’s letter of authorization to release loan information. 6. Foreclosure lawsuit worksheet. 7. Notice of default worksheet. 8. Due diligence checklist. 9. Property tracking worksheet. 10. Short payoff sale proposal letter. 11. Six sample letters to owners in foreclosure. 12. Loan worksheet. 13. Sample HUD 1 Settlement Statement. 14. Sample Fannie Mae broker’s price opinion. 15. Request for mortgage or deed of trust estoppel letter. 16. Subordinate lienholder worksheet. 17. Current market value worksheet. 18. Letter to private mortgage or deed of trust lender. 19. Letter to subordinate lienholders. 20. Thirteen property inspection checklists. 21. Owner interview worksheet. 22. Purchase agreement. 23. Walk-around property inspection checklist. 24. Buyer's closing checklist. 25. Daily repair cost worksheet. 26. Outgoing telephone message. 27. Participating broker agreement. 28. Assignment of purchase agreement. Contrary to popular belief, you don’t need a degree from Harvard Law School in order to make money buying properties directly from owners whose mortgage or deeds of trust loans are in default, and about to be sold on the county courthouse steps at a public foreclosure auction sale. Granted, finding, researching, inspecting, negotiating, buying and reselling pre-foreclosure properties is a lot of hard work. But it can be a very lucrative line of work if you really know what you’re doing, are well organized, and have the persistence that’s necessary to be a profitable investor. And, unlike the roving weekend real estate carnies, late-night, cable-TV hucksters, Internet real estate whiz kids, and a certain Harvard Business School graduate posing as a "real estate savant," Tom Lucier doesn’t claim to know-it-all, and you’ll never hear him promise to make you a pre-foreclosure property millionaire within the next thirty days. The simple fact remains that no real estate investment strategy will work unless you do! From the Publisher This newly revised fourth edition of the first book ever published on how to buy properties directly from owners whose mortgage or deed of trust loans are in default and facing foreclosure, was released on October 1, 2003! See all Editorial Reviews Product Details Paperback: 140 pages Publisher: Home Equities Corporation; 2nd edition (October, 1993) Language: English ISBN: 094534306X Product Dimensions: 1.2 x 10.2 x 11.5 inches Shipping Weight: 2.1 pounds. Average Customer Review: based on 9 reviews. ( Write a review. ) Amazon.com Sales Rank: Today: #337,845 in Books Yesterday: #332,142 in Books (Publishers and authors: improve your sales ) Other Editions: Paperback | All Editions Customers interested in this title may also be interested in: Sponsored Links: What is this? Pre - Foreclosure Profits How-to for beginners, veterans: 35-50% discount, little competition www.PropertyForeclosure.com Pre - Foreclosure Listings Daily updated pre foreclosure listings with phone numbers www.defaultresearch.com Make 10,000+ Per Month Automatic System to Make Money Start within 15 mins from now! www.AutomaticMoneyVault.com Feedback Spotlight Reviews Write an online review and share your thoughts with other customers. 30 of 31 people found the following review helpful: How to Make... , February 20, 2004 Reviewer: Disgusted (USA) - See all my reviews If you look over the positive reviews, you notice they are all written by commonly named individuals with no location listed. Furthermore, all of the comments use the same verbage and contain similar idiosyncrasies. Someone tell the author or the author's friends to stop writing positive reviews to boost sales. Instead, use that time being wasted to do some research and write a decent book. Was this review helpful to you? ( Report this ) Customer Reviews Average Customer Review: Write an online review and share your thoughts with other customers. 10 of 11 people found the following review helpful: A Very Satisfied Reader In Los Angeles, CA , March 1, 2004 Reviewer: Clyde (Los Angeles, CA) - See all my reviews This is the absolute best book ever written about buying property directly from owners in foreclosure! The chapter on short payoff sales is just plain brilliant! No fluff, no filler and no white spaces! Was this review helpful to you? ( Report this ) 8 of 11 people found the following review helpful: Rudimentary , February 26, 2004 Reviewer: "mjm1005" (Colorado) - See all my reviews This book is pretty basic and not worth the money. Lucier must be trying to make money on the book and not on in real estate. A real disappointment. Was this review helpful to you? ( Report this ) 30 of 35 people found the following review helpful: Basic , July 13, 2003 Reviewer: This book could be replaced with 2 hours of internet research. Many of the pages just list websites and "worksheets" that are used as filler. Was this review helpful to you? ( Report this ) 26 of 34 people found the following review helpful: BEGINNERS BOOK , March 19, 2003 Reviewer: This book is a beginners book it truely does not get indepth into what happens and how to deal with the bank on short sales or buying the note. Was this review helpful to you? ( Report this ) 3 of 8 people found the following review helpful: How To Make Money Buying Pre-Foreclosure Properties , February 22, 2003 Reviewer: paul wells (Henderson, NV-USA) - See all my reviews Thomas Lucier has created a unique opportunity for anyone, anywhere, reguardless of past experience or knowledge reguarding Real Estate, Investing or Sales ability to take his material, read it, digest it and then apply what they have learned, and create a business that not only results in financial rewards for you as an investor, but puts you in a position of becoming a problem solver by helping people who truly need help,that do not know how to solve their problems,or even where to turn. His information gives you a straight forward step by step approach, from beginning to end, and is loaded with invaluable resources such as agreements, documents, and web sites that will give you the exact information you need to initiate and complete a successful transaction from the very begining through completion. When was the last time you paid for something you saw advertised or heard about that you purchased , just to find the hype and promotion proved to be overdone and the product was a dissapointment? Happens all the time. The invaluable information and knowledge you will gain from Thomas Lucier will last you the rest of your life and you will feel GUILTY that you paid so little for it. Get it in your hands as quickly as you possibly can, and apply it, because I promise you, opportunities are never lost......some one will take the ones you miss! Was this review helpful to you? ( Report this ) See all 9 customer reviews... 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Make Real Money in Real Estate : A guide by Barry Feisner , real estate investor Be mentored by a millionaire? : A guide by Dan Mentzer , millionaire trainee Be mentored by a millionaire Pt 2? : A guide by Dan Mentzer , millionaire trainee Create a So You'd Like to... guide Look for similar items by category Subjects > Business & Investing > General Subjects > Business & Investing > Industries & Professions > Real Estate > General Subjects > Business & Investing > Industries & Professions > Real Estate > Investments Look for similar items by subject Business / Economics / Finance Business/Economics Foreclosure House buying Real Estate - General Real estate investment i.e., each book must be in subject 1 AND subject 2 AND ... This Book and You Sign in to rate this item Write a Review | Write a So You'd Like To... Guide | Tell a Friend About This Item | Rate This Item Spec tacular Readers Never misplace your reading glasses again with the hip and stylish magnetic readers from CliC . 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PROPERTY IN SPAIN Property in Spain Property in Spain . Section for people wanting to buy, sell or rent property in Spain. Buying property in Spain Property market in Spain - News Buying a house in Spain - tips Buying a house in Spain - faqs Buying a house in Spain: taxes Mortgages in Spain Mortgages for non-residents Buying land in Spain Spanish banks Investing in property in Spain Renting accommodation in Spain Revaluation of property in Spain House prices in Spain per region Reasons for living in Spain Helpdesk Property for sale Property for rent Restaurants in Spain Hotels in Spain Shopping in Spain Travel in Spain Spanish culture Spanish recipes Beautiful places in Spain Healthcare in Spain News from Spain Fiestas in Spain Photos of Spain Spanish wines Spanish classical music Blogs about living in Spain Eigentum Spanien Le Marché inmobilier en Espagne Vivienda en España Thinking of buying a house in Spain ? The Spanish property market is a thriving, but complex, sector and more and more non-residents are taking advantage of low interest rates in Spain and reasonable house prices. However, it is very very important to consider all the possible pitfalls involved in purchasing property in Spain. This section is designed to help you to do so. There are many reasons to live in Spain , and lots of benefits to be got out of making a wise property purchase here. But, as is the case in any big, profitable sector, there are also alot of sharks swimming around in the real-estate sea, dying to get their jaws around that sales commission. So be very very careful , make sure you read as much as you can about how to protect your rights and your investment before taking the plunge. Learn the basics before you start looking. See our Spanish-English real estate glossary with full definitions of the most important concepts you'll need to know about the Spanish property market. And visit the sections listed below with useful information about the different aspects of buying property in Spain. Latest news on the property market in Spain - selection of news articles related to the real estate market here. Buying property in Spain - our new blog created to answer your questions and inform Mortgages in Spain - a brief introduction to the Spanish mortgage market, how it works and interest rates in Spain Mortgages for non-residents in Spain - details on how to apply for a mortage with a Spanish bank. Spanish banks - before applying for a mortgage, find out more about Spain's most popular banks and Spanish savings banks . Buying a house in Spain - advice to bear in mind if you are thinking of buying a Spanish property in FAQs format. See also tips . Buying land in Spain - special advice for people considering the option of buying land and building their own house. Property taxes in Spain - description of taxes involved in purchasing property and yearly property taxes in Spain . Useful Spanish vocab for buying a house - you should learn at least the basic terms. Check out our pronunciation guide too. Investing in property in Spain - a brief overview and latest figures on the revaluation of property in Spain . Renting property in Spain - if you want to buy to rent, then read this section and our free notice board of property to rent in Spain . Spanish lawyers - information on lawyers fees in Spain for property transactions Helpdesk - if you can't find the answer to what you are looking for, drop us a line and we'll try and help Houses for sale in Spain - take a look at the kind of houses available. Or check out our free Spain property for sale board. Property in Spain. © 2000 Euroresidentes. ItyIs Siglo XXI, Spain. About Euroresidentes