{"id":12664,"date":"2020-05-19T04:51:31","date_gmt":"2020-05-19T04:51:31","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=12664"},"modified":"2024-06-04T10:57:53","modified_gmt":"2024-06-04T05:27:53","slug":"investment-property-indian-accounting-standard-40","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/investment-property-indian-accounting-standard-40\/","title":{"rendered":"Investment Property (Indian Accounting Standard-40)"},"content":{"rendered":"<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"padding: 10px;\"><strong>Table of Content<\/strong><\/p>\n<ul>\n<li><a href=\"#meaning\">Meaning of Investment property<\/a><\/li>\n<li id=\"meaning\"><a href=\"#properties\">Properties covered under Ind AS-40<\/a><\/li>\n<li><a href=\"#recognition\">Recognition of Property<\/a><\/li>\n<li><a href=\"#subsequent\">Subsequent recognition<\/a><\/li>\n<li><a href=\"#transfer\">Transfer of property<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">Meaning of Investment property<\/h3>\n<p>According to<a href=\"https:\/\/www.mca.gov.in\/Ministry\/pdf\/IndAS40_2019.pdf\" target=\"_blank\" rel=\"noopener\"> Ind AS-40 investment property<\/a> means a property which is held for specifically following two purposes:<\/p>\n<ol>\n<li>Rental income<\/li>\n<li>Capital appreciation<\/li>\n<\/ol>\n<p><img fetchpriority=\"high\" decoding=\"async\" id=\"properties\" class=\"alignnone wp-image-15098 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/Investment-Property-Indian-Accounting-Standard-40-2.png\" alt=\"Investment Property (Indian Accounting Standard-40)\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/Investment-Property-Indian-Accounting-Standard-40-2.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/Investment-Property-Indian-Accounting-Standard-40-2-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/Investment-Property-Indian-Accounting-Standard-40-2-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/Investment-Property-Indian-Accounting-Standard-40-2-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/Investment-Property-Indian-Accounting-Standard-40-2-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/Investment-Property-Indian-Accounting-Standard-40-2-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/05\/Investment-Property-Indian-Accounting-Standard-40-2-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 id=\"recognition\" style=\"font-size: 20px !important; color: #1e82b6;\">Properties covered under Ind AS-40<\/h3>\n<p>Ind AS-40 covers two types of properties:<\/p>\n<ol>\n<li>Property which is held by the owner for the purpose of earning rental income from such property<\/li>\n<li>Property which is held by the owner for the purpose of earning appreciation profit on such property<\/li>\n<\/ol>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">Recognition of Property<\/h3>\n<p><strong>Initial recognition<\/strong><\/p>\n<p>As per Ind AS 40 an investment property will be initially recognized at cost incurred in the books of owner<\/p>\n<p>Cost for the purpose of initial recognition on the investment property will be addition of following:<\/p>\n<ul>\n<li>Purchase cost<\/li>\n<li><a href=\"https:\/\/www.cagmc.com\/stamp-duty-on-transfer-of-shares\/\">Stamp duty<\/a><\/li>\n<li>Any cost incurred for get investment property ready to use<\/li>\n<\/ul>\n<p><strong id=\"subsequent\">Exception of cost of investment property<\/strong><\/p>\n<ul>\n<li>Advertisement cost<\/li>\n<li>Start-up expenses (like organization ceremony)<\/li>\n<li>Ordinary loss ( expenses incurred for the period of not earning profit from the property)<\/li>\n<\/ul>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">Subsequent recognition<\/h3>\n<p>Subsequent recognition means the expenditure incurred on the investment property after initial recognition.<\/p>\n<p>Expenses incurred after completion of initial recognition can be of two types:<\/p>\n<ol id=\"transfer\">\n<li>Capital expenditure<\/li>\n<li>Ordinary expenditure<\/li>\n<\/ol>\n<p><strong>Capital expenditure<\/strong><em>:<\/em> Capital expenditure means expenditure incurred which helps in increasing the benefits of investment property or essential for earning income from investment property. Capital expenditure is capitalized to the cost of investment property.<\/p>\n<p><strong>Ordinary expenditure<\/strong><em>:<\/em> Ordinary expenditure means the day to day maintaining expenses incurred in investment property. Ordinary expenditure is charged to Profit or loss statement.<\/p>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">Transfer of property<\/h3>\n<p><strong>From Business use to investment property<\/strong><\/p>\n<p>If owner has an investment property from which it was earning rental income wants to transfer the property for the use in business factory than following two provisions should be taken in mind<\/p>\n<ol>\n<li>The property will be transferred at its carrying amount (i.e. original cost less accumulated depreciation)<\/li>\n<li>After transfer the accounting of the property will be done according to the new Ind AS applicable<\/li>\n<\/ol>\n<p>For Example: If any property is used in the business purpose than its accounting will be done according to the provision of Ind AS-16 is transfer for the purpose of earning rental income that means transfer as investment property then Ind AS-40 will be applicable from the date of transfer of the asset and transfer should be at its carrying amount.<\/p>\n<p><strong>Measurement of Investment property<\/strong><\/p>\n<p>As per the provision of Ind AS-40, disclosure of Investment property in B\/S should be made on the basis of \u201ccost model\u201d the following statement should be prepared for presentation:<\/p>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-left: 15px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Particulars<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Amount<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Original cost<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">XXXX<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>(-)Accumulated depreciation<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">(XXXX)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>(-)Impairment loss<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">(XXXX)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>= Net earnings amount<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">XXXX<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>If fair value of investment property becomes less than the carrying amount than owner should record the difference as impairment loss and write off in profit or loss statement.<\/li>\n<li>If fair value of investment property becomes more of carrying amount than investment property will record on its carrying amount in the balance sheet and fair value should be disclosed in the books of accounts.<\/li>\n<\/ul>\n<p><strong>Disclosure<\/strong><\/p>\n<p>As per the provision of Ind As-40 the following disclosure are required to be made in notes to accounts of investment property:<\/p>\n<ol>\n<li>The accounting policy used for the measurement<\/li>\n<\/ol>\n<ul>\n<li>Balance sheet- cost model<\/li>\n<li>Notes to account- fair value method<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>Rental income for the year<\/li>\n<li>Operating expenses<\/li>\n<li>Depreciation method<\/li>\n<li>Useful file of the asset<\/li>\n<li>Fair value measurement if not done by registered valuer than reason of should state<\/li>\n<li>Reconciliation statement<\/li>\n<\/ol>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-left: 15px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Opening carrying amount<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Additions<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Replacement<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Disposal<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Closing balance<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>XXXX<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">XXXX<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">XXXX<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">XXXX<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">XXXX<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Table of Content Meaning of Investment property Properties covered under Ind AS-40 Recognition of Property Subsequent recognition Transfer of property [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15098,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Investment property indian accounting standard 40<\/title>\n<meta name=\"description\" content=\"Read article about Investment property indian accounting standard 40, Meaning of Investment property, Properties covered under Ind AS-40, etc.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/investment-property-indian-accounting-standard-40\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Investment property indian accounting standard 40\" \/>\n<meta property=\"og:description\" content=\"Read article about Investment property indian accounting standard 40, Meaning of Investment property, Properties covered under Ind AS-40, etc.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/investment-property-indian-accounting-standard-40\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; 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