IFRS for SMEs / Section 16: Investment Property

Section 16: Investment Property

Section 16 covers property held to earn rentals or for capital appreciation, measured at fair value through profit or loss when that is available without undue cost or effort.

Disclosures to look for

16.10 The methods and assumptions used and a reconciliation of the carrying amount.

How Sight applies it

Investment property is not yet a separate taxonomy leaf.

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