Investment property (Section 16)

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Investment property (Section 16) by Mind Map: Investment property (Section 16)

1. Recognition and measurement

1.1. Initial measurement

1.2. Subsequent measurement

1.3. Investment property rented to another group entity

1.4. Transfers to or from investment property

1.4.1. Investment property to owner-occupied property or inventory

1.4.2. Owner-occupied property to investment property

1.4.3. Inventory to investment property

2. Presentation and disclosure

2.1. Presentation of gains and losses on investment property

2.2. General disclosure

3. Scope and definitions

3.1. Quick overview

3.2. Definitions

3.3. Scope

4. Current issues and further resources

4.1. Current issues

4.1.1. Deferred tax

4.1.2. Covid-19 considerations

4.2. Further resources

4.2.1. Disclosure checklist

4.2.2. eCPD module: Investment Property