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IAS 40 — Investment Property

Abstract

The 4th EU Directive does not distinguish between tangible fixed assets held for production or investment purposes. The valuation rules for tangible fixed assets are not divided within the group ‘Land’ and ‘Buildings’ and in general the same for long-lived assets used in production and inventories.

Keywords

Replacement Cost Discount Cash Flow Accounting Treatment Rental Income Investment Property 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008

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