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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18-09-2018
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.
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01-03-2017
Technical helpsheet to help ICAEW members understand key aspects of accounting for investment property under FRS 102.