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International Financial Reporting Standards (IFRS)
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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
14002	IAS 40: Keywords Owner-occupied property Property held for the following: (1) use in production of goods or services (2) use in supply of goods or services (3) administrative purposes Investment property Investment property includes (1) Property held to earn rentals (2) Property held for capital appreciation Investment property does not include (3) Owner-occupied property (4) Property for sale in ordinary course of business Property Land Building Land and building

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