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IFRS Notes

14007


Investment property held by lessee


 Investment property can be held by:
(1) owner
(2) lessee under finance lease
(3) lessee under operating lease

IAS 40-pr6, 34
Property interest held by
(3) lessee under operating lease
should be measured using fair value model.
Cost model is not allowed.

IAS 40-pr6, 34
Investment property held by:
(1) owner
(2) lessee under finance lease
can be measured using
either fair value model
or cost model.
 

   
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