Statements (63)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:allows |
revaluation of investment property
|
| gptkbp:amended_by |
gptkb:IFRS_13
|
| gptkbp:applies_to |
multiple jurisdictions
entities holding investment property |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:defines |
investment property as land or buildings
|
| gptkbp:effective_date |
1 January 2009
|
| gptkbp:facilitates |
comparability of financial reporting
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 40 Investment Property
|
| gptkbp:impact |
financial statements
|
| gptkbp:includes |
owner-occupied property
|
| gptkbp:is_adopted_by |
non-profit organizations
publicly traded companies |
| gptkbp:is_affected_by |
economic factors
|
| gptkbp:is_analyzed_in |
financial audits
investment firms |
| gptkbp:is_challenged_by |
alternative accounting methods
|
| gptkbp:is_cited_in |
financial reporting frameworks
|
| gptkbp:is_considered |
investment analysis
investment decision-making portfolio management. |
| gptkbp:is_criticized_for |
complexity in application
|
| gptkbp:is_described_as |
accounting textbooks
|
| gptkbp:is_discussed_in |
financial news articles
accounting seminars professional accounting forums |
| gptkbp:is_evaluated_by |
financial analysts
regulatory bodies industry benchmarks |
| gptkbp:is_explored_in |
research papers
|
| gptkbp:is_incorporated_in |
financial models
|
| gptkbp:is_influenced_by |
market conditions
|
| gptkbp:is_informed_by |
market trends
|
| gptkbp:is_linked_to |
real estate investment trusts (REI Ts)
|
| gptkbp:is_part_of |
gptkb:IFRS_standards
financial reporting standards accounting curriculum |
| gptkbp:is_promoted_by |
accounting standard setters
|
| gptkbp:is_referenced_in |
gptkb:document
financial statements academic literature |
| gptkbp:is_related_to |
property valuation standards
IFRS 16 Leases |
| gptkbp:is_reviewed_by |
accounting professionals
financial reviews |
| gptkbp:is_subject_to |
international regulations
regulatory scrutiny audit requirements |
| gptkbp:is_supported_by |
guidance notes
|
| gptkbp:is_used_by |
real estate companies
|
| gptkbp:is_used_for |
tax reporting purposes
|
| gptkbp:is_used_in |
financial forecasting
|
| gptkbp:is_utilized_in |
government entities
|
| gptkbp:provides |
guidance on transfers to or from investment property
|
| gptkbp:regulates |
investment property
|
| gptkbp:reports_to |
direct operating expenses of investment property
fair value of investment property rental income from investment property |
| gptkbp:requires |
fair value model or cost model for valuation
|
| gptkbp:updates |
amendments to IFRS
|