0 likes | 2 Vues
Investment properties are real estate assets held for rental income or capital appreciation. They are accounted for under IAS 40 (IFRS) and ASC 360 (GAAP), with two key measurement models: Fair Value Model (where gains/losses are recognized in P&L) and Cost Model (where assets are depreciated over time). Proper accounting ensures accurate financial reporting and compliance with regulations.
E N D