IAS 40 Investment Property

Non-current assets | Long Term Assets | Fixed Assets Learning Objectives  1. IAS 16 Property, plant and equipment 2. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 3. IAS 40 Investment Property 4. IAS 23 Borrowing costs ————————————————————————————————————- 1. IAS 16 Property, plant and equipment Definition: Property, plant and equipment are tangible assets held by an entity