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Transfers between investment property, PPE and inventories under FRS 102

Technical helpsheet to help ICAEW members with accounting for the transfer of property between Investment Property, Property, Plant and Equipment (PPE) and Inventories under FRS 102.

Issued: September 2018
Last reviewed: September 2018

This helpsheet has been issued by ICAEW’s Technical Advisory Service to assist ICAEW members in accounting for the transfer of property between Investment Property, Property, Plant and Equipment (PPE) and Inventories under FRS 102.