Topic 203 - Investment property

This topic includes FAQs relating to the following IFRS standards, IFRIC Interpretations and SIC Interpretations:

IAS 40 Investment Property

Other resources

  • IFRS At a Glance by standard is available here.


Sub-topic within this main topic are set out below, with links to IFRS Interpretation Committee agenda decisions and BDO IFRS FAQs relating to that sub-topic below each sub-topic:

Sub-topic NumberSub-topic and Related FAQ
203.1Scope and definitions
203.2Classification of property as investment property or owner-occupied property
203.4Measurement at recognition
203.5Measurement after recognition
203.9Other issues


FAQs coming soon..


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