IAS 40 - Investment Property

# Reference Concept Name
1 IAS 40 32A ifrs-full:DisclosureOfInvestmentPropertyTable
2 IAS 40 32A ifrs-full:DisclosureOfInvestmentPropertyExplanatory
3 IAS 40 32A ifrs-full:FairValueModelMember
4 IAS 40 32A ifrs-full:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory
5 IAS 40 32A ifrs-full:AggregatedMeasurementMember
6 IAS 40 32A ifrs-full:AtFairValueMember
7 IAS 40 32A ifrs-full:AtCostMember
8 IAS 40 32A ifrs-full:MeasurementAxis
9 IAS 40 75 a ifrs-full:ModelUsedToMeasureInvestmentProperty
10 IAS 40 75 b ifrs-full:ExplanationOfCircumstancesUnderWhichOperatingLeasesClassifiedAsInvestmentProperty
11 IAS 40 75 c ifrs-full:DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness
12 IAS 40 75 e ifrs-full:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer
13 IAS 40 75 f ifrs-full:DirectOperatingExpenseFromInvestmentProperty
14 IAS 40 75 f i ifrs-full:RentalIncomeFromInvestmentProperty
15 IAS 40 75 f ii ifrs-full:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome
16 IAS 40 75 f iii ifrs-full:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome
17 IAS 40 75 f iv ifrs-full:CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels
18 IAS 40 75 g ifrs-full:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty
19 IAS 40 75 g ifrs-full:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty
20 IAS 40 75 h ifrs-full:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements
21 IAS 40 76 ifrs-full:CarryingAmountMember
22 IAS 40 76 ifrs-full:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty
23 IAS 40 76 ifrs-full:ChangesInInvestmentProperty
24 IAS 40 76 ifrs-full:InvestmentProperty
25 IAS 40 76 ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
26 IAS 40 76 ifrs-full:DepreciationInvestmentProperty
27 IAS 40 76 a ifrs-full:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
28 IAS 40 76 a ifrs-full:AdditionsFromAcquisitionsInvestmentProperty
29 IAS 40 76 a ifrs-full:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty
30 IAS 40 76 b ifrs-full:AcquisitionsThroughBusinessCombinationsInvestmentProperty
31 IAS 40 76 c ifrs-full:DisposalsInvestmentProperty
32 IAS 40 76 c ifrs-full:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty
33 IAS 40 76 d ifrs-full:GainsLossesOnFairValueAdjustmentInvestmentProperty
34 IAS 40 76 e ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
35 IAS 40 76 f ifrs-full:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
36 IAS 40 76 g ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty
37 IAS 40 76 g ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty
38 IAS 40 76 g ifrs-full:IncreaseDecreaseThroughOtherChangesInvestmentProperty
39 IAS 40 77 ifrs-full:DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory
40 IAS 40 78 ifrs-full:AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember
41 IAS 40 78 ifrs-full:AtCostWithinFairValueModelMember
42 IAS 40 78 a ifrs-full:DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel
43 IAS 40 78 a ifrs-full:DescriptionOfInvestmentPropertyAtCostWithinFairValueModel
44 IAS 40 78 b ifrs-full:ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostWithinFairValueModel
45 IAS 40 78 b ifrs-full:ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel
46 IAS 40 78 c ifrs-full:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostWithinFairValueModel
47 IAS 40 78 c ifrs-full:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel
48 IAS 40 78 d i ifrs-full:ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel
49 IAS 40 78 d i ifrs-full:ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostWithinFairValueModel
50 IAS 40 78 d ii ifrs-full:CarryingAmountAtTimeOfSaleOfInvestmentPropertyCarriedAtCostWithinFairValueModel
51 IAS 40 78 d ii ifrs-full:InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale
52 IAS 40 78 d iii ifrs-full:GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostWithinFairValueModel
53 IAS 40 78 d iii ifrs-full:GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel
54 IAS 40 79 a ifrs-full:DepreciationMethodInvestmentPropertyCostModel
55 IAS 40 79 b ifrs-full:UsefulLivesOrDepreciationRatesInvestmentPropertyCostModel
56 IAS 40 79 c ifrs-full:AccumulatedDepreciationAndAmortisationMember
57 IAS 40 79 c ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember
58 IAS 40 79 c ifrs-full:GrossCarryingAmountMember
59 IAS 40 79 c ifrs-full:AccumulatedImpairmentMember
60 IAS 40 79 c ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
61 IAS 40 79 d ifrs-full:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty
62 IAS 40 79 d ifrs-full:ChangesInInvestmentProperty
63 IAS 40 79 d ifrs-full:InvestmentProperty
64 IAS 40 79 d ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
65 IAS 40 79 d ifrs-full:CarryingAmountMember
66 IAS 40 79 d i ifrs-full:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty
67 IAS 40 79 d i ifrs-full:AdditionsFromAcquisitionsInvestmentProperty
68 IAS 40 79 d i ifrs-full:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
69 IAS 40 79 d ii ifrs-full:AcquisitionsThroughBusinessCombinationsInvestmentProperty
70 IAS 40 79 d iii ifrs-full:DisposalsInvestmentProperty
71 IAS 40 79 d iii ifrs-full:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty
72 IAS 40 79 d iv ifrs-full:DepreciationInvestmentProperty
73 IAS 40 79 d v ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty
74 IAS 40 79 d v ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty
75 IAS 40 79 d vi ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty
76 IAS 40 79 d vii ifrs-full:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty
77 IAS 40 79 d viii ifrs-full:IncreaseDecreaseThroughOtherChangesInvestmentProperty
78 IAS 40 79 e i ifrs-full:DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel
79 IAS 40 79 e ii ifrs-full:ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel
80 IAS 40 79 e iii ifrs-full:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel