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IFRS

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01 Jan
IFRS

IAS 12 – Income Taxes | Humayun Atif (CMA, CPA)

  • June 25, 2025
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28 Dec
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IFRS 5-Non-current Assets Held for Sale and Discontinued Operations

  • June 25, 2025
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19 Dec
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IAS 10 – Events After the Reporting Period | Humayun Atif

  • June 26, 2025
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09 Dec
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What are International Financial Reporting Standards (IFRS)? H.Atif

  • June 26, 2025
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02 Dec
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IAS 36 – Impairment Of Assets | Humayun Atif (CMA, CPA)

  • June 26, 2025
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02 Dec
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IFRS 16 – Leases | Accounting Treatment | Humayun Atif (CMA)

  • June 26, 2025
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02 Dec
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IFRS 16 – Leases | Humayun Atif (CMA, CPA)

  • June 26, 2025
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16 Nov
IFRS

IAS 40 – Investment Property | Humayun Atif (CMA, CPA)

  • June 26, 2025
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Humayun Atif 

CMA, CPA, MS IT, CFA

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Table of Contents

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  • IAS 40 – Investment Property
  •  Initial measurement:  At Cost.
  •  Subsequent measurement: IAS 40 recommends two models:
  • Revaluation Model (IAS16) vs. Fair Value Model (IAS 40)
  •  Disclosures
  • Additional Disclosures for the Fair Value Model
  • Additional Disclosures for the Cost Model
→ Index