IAS 40 — Investment Property


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.


Replacement Cost Discount Cash Flow Accounting Treatment Rental Income Investment Property 
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© Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008

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