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FRS 102: Investment property under UK GAAP

FRS 102 Section 16 sets out the requirements that apply to investment property and property interests held under an operating lease that are classified as investment property.

The standard

The requirements regarding investment property are set out as part of FRS 102. However, individual sections of the standard should not be looked at in isolation as other parts may be relevant.

FRS 102 is regularly updated and amended by the Financial Reporting Council (FRC). For the full text of FRS 102, guidance on which version of the standard to apply and notes on recent amendments, see our main FRS 102 page.

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Investment property under FRS 102

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Technical helpsheet to help ICAEW members understand key aspects of accounting for investment property under FRS 102.

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