IAS 40: Investment property
The accounting standard IAS 40 defines and sets out the accounting treatment for investment property and related disclosure requirements. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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- Full-text standard
- Guidance and support from ICAEW
- Example accounts
- Online articles
- Articles and books from the Library
Full text standard
Unaccompanied version of IAS 40
The International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website. Free registration is required.
This unaccompanied version does not include additional content that accompanies the full standard, such as illustrative examples, implementation guidance and bases for conclusions.
IAS 40 – Investment Property
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
ICAEW guidance and support
Financial Reporting Faculty
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IFRS checklists and model financial statements
Online disclosure checklists, general IFRS illustrative statements and compliance questionnaires collected by the ICAEW Library.
Company Reporting (Croner-i)
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The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact email@example.com.
IFRS 2018: Interpretation and application of IFRS standards
This Wiley guide has been fully updated to help practitioners apply and comply with the latest international financial reporting standards. It provides detailed guidance along with illustrative examples. The chapter on investment property covers:
|8 December 2016||International Accounting Standards Board issues minor changes to IFRS Standards
Press release issued by the IASB on 8 December 2016 announcing amendments from the Annual Improvements to IFRS Standards 2014–2016 Cycle to IFRS 1, IFRS 12, IAS 28 and IAS 40.
|19 November 2015||IASB invites comments on proposed amendment to IAS 40 and proposed annual improvements
Press release issued by the IASB on 19 November 2015 announcing publication of an Exposure Draft ‘Transfers of Investment Property (Proposed amendment to IAS 40)’, which proposes narrow-scope amendments to the standard.
|12 December 2013||IASB concludes 2010–2012 and 2011–2013 Annual Improvements Cycles
Project update issued by the IASB on 12 December 2013 announcing amendments affecting IFRS 1, IFRS 2, IFRS 3, IFRS 8, IFRS 13, IAS 16, IAS 24, IAS 38 and IAS 40.
Guides and publications
Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.
A practical guide to accounting for properties under construction
PwC, September 2010
A revised edition of the guide from PwC looking at how to account for properties rented out before sale and investment properties under construction.
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
Articles and books in the Library collection
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