{"id":38644,"date":"2022-08-23T12:33:42","date_gmt":"2022-08-23T07:03:42","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=38644"},"modified":"2024-06-01T15:22:02","modified_gmt":"2024-06-01T09:52:02","slug":"ind-as-40-investment-property","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/ind-as-40-investment-property\/","title":{"rendered":"IND AS 40 Investment Property \u2013 from the perspective of a Real Estate Company"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-40123 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/ind-as-40-investment-property-from-the-perspective-of-a-real-estate-company-2.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/ind-as-40-investment-property-from-the-perspective-of-a-real-estate-company-2.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/ind-as-40-investment-property-from-the-perspective-of-a-real-estate-company-2-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/ind-as-40-investment-property-from-the-perspective-of-a-real-estate-company-2-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/ind-as-40-investment-property-from-the-perspective-of-a-real-estate-company-2-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/ind-as-40-investment-property-from-the-perspective-of-a-real-estate-company-2-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/ind-as-40-investment-property-from-the-perspective-of-a-real-estate-company-2-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-38690 size-full\" title=\"IND AS 40 Investment Property \" src=\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2022\/08\/IND-AS-40-Investment-Property-\u2013-from-the-perspective-of-a-Real-Estate-Company-2.png\" alt=\"IND AS 40 Investment Property \" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/IND-AS-40-Investment-Property-\u2013-from-the-perspective-of-a-Real-Estate-Company-2.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/IND-AS-40-Investment-Property-\u2013-from-the-perspective-of-a-Real-Estate-Company-2-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/IND-AS-40-Investment-Property-\u2013-from-the-perspective-of-a-Real-Estate-Company-2-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/IND-AS-40-Investment-Property-\u2013-from-the-perspective-of-a-Real-Estate-Company-2-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/IND-AS-40-Investment-Property-\u2013-from-the-perspective-of-a-Real-Estate-Company-2-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/IND-AS-40-Investment-Property-\u2013-from-the-perspective-of-a-Real-Estate-Company-2-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Investment property is property that has been purchased with the intention of obtaining a return on the investment (purchase) either through rental (income), future resale of the property, or both. Investing in real estate is like any other investment; the goal is to generate a profit.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The way a property is used has a significant impact on its value. Investors sometimes conduct studies to determine the best and most profitable use of a property. This is often referred to as its highest and best use.<\/span><span style=\"font-weight: 400;\"> This article focuses on IND AS 40 Investment Property \u2013 from perspective of Real Estate Company.\u00a0<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><b>Table of content<\/b><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#is\">What is investment property?<\/a>\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#of\"><span style=\"font-weight: 400;\">Scope of IND AS 40: Investment property?\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#40\"><span style=\"font-weight: 400;\">Examples of\u00a0IND AS 40\u00a0investment property\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#AS\"><span style=\"font-weight: 400;\">Recognition of IND AS 40 investment property<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#after\"><span style=\"font-weight: 400;\">Measurement after recognition<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#property\"><span style=\"font-weight: 400;\">Transfer of IND AS 40 investment property\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Disclosure\"><span style=\"font-weight: 400;\">Disclosure Requirements<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Conclusion\"><span style=\"font-weight: 400;\">Conclusion<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"is\"><b>What is investment property?\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An investment property is a property that has been purchased for the purpose of obtaining income, either from rental or for the purpose of reselling the property that has been purchased. In the Indian Accounting Standard, there is a prescribed standard for the accounting treatment of real estate investments, i.e., IND-AS 40. The main objective of this standard is to maintain a common accounting treatment and this standard deals with the recognition, valuation, and disclosure of real estate investments.<\/span><\/p>\n<h2 id=\"of\"><b>Scope of IND AS 40: Investment property?\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The standard applies to the valuation of investments in real estate held under finance leases in the financial statements of the lessee and to the valuation of investments in real estate leased under operating leases in the financial statements of the lessor.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>However, this standard does not apply to:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Matter covered in IND AS-17, Leases.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biological assets related to agricultural activities (IND AS-41) or,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rights to mineral resources and mineral reserves such as oil, natural gas and similar non-renewable resources.<\/span><\/li>\n<\/ul>\n<h2 id=\"40\"><b>Examples of\u00a0IND AS 40\u00a0investment property\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below are some examples of real estate investments:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Land that is held for long-term capital appreciation rather than short-term sale in the ordinary course of business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Land that is held for currently undetermined future use. (Unless the entity has determined that it will use the land as owner-occupied property or for short-term sale in the ordinary course of business, the land is considered land and may be held for capital appreciation.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A building that is owned by the entity (or a right-of-use asset relating to any building held by the entity. Leased under one or more operating leases).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A vacant building that is held and may be leased under one or more operating leases.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Property that has been built or developed for future use as an investment property.<\/span><\/li>\n<\/ul>\n<h2 id=\"AS\"><b>Recognition of IND AS 40 investment property<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An entity should account for an investment property as an asset only if two conditions are met:\u00a0<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is most likely that future economic benefits associated with the asset will flow to the accounting entity;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The acquisition price of the asset can be reliably measured.<\/span><\/li>\n<\/ul>\n<h2 id=\"after\"><b>Measurement after recognition<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An entity shall also measure, subsequently, after initial recognition, all its investment property at cost.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This standard requires all entities to measure the fair value of investment property for the purpose of disclosure even though they are required to follow the cost model. An entity is encouraged, but not required, to measure the <a href=\"https:\/\/en.wikipedia.org\/wiki\/Fair_value\" target=\"_blank\" rel=\"noopener\">fair value<\/a> of investment property on the basis of a valuation by an independent valuer who holds a recognized and relevant professional qualification and has recent experience in the location and category of the investment property being valued.<\/span><\/p>\n<h2 id=\"property\"><b>Transfer of IND AS 40 investment property\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Transfers to or from investment property are made when and only when there is a change in use, which will be documented:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commencement of owner-occupation in order to convert an investment property to an owner-occupied property;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commencement of development for sale in order to convert an investment property to inventory\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beginning operational leasing to another person in order to transition from inventory to real estate investment\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">End of owner-occupation, for transfer from owner-occupied property to investment property;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Transfers between investment property, owner-occupied property and inventory do not change the carrying amount of the property being transferred and do not change the cost of that property for valuation or disclosure purposes.<\/span><\/p>\n<h2 id=\"Disclosure\"><b>Disclosure Requirements<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Classification criteria (to distinguish owner-occupied investment property, property held for sale in situations where classification is difficult).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Methods and assumptions used to determine fair value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Extent of involvement of independent, professional and recently experienced appraisers in determining fair value<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amounts included in profit or loss for:<\/span>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rental income<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct operating income from leased properties<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct operating income from non-leased property<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limitation or<\/span><span style=\"font-weight: 400;\"> realisability<\/span><span style=\"font-weight: 400;\">\u00a0 or property or remittance of income\/proceeds from disposal.<\/span><\/li>\n<\/ul>\n<h2 id=\"Conclusion\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When an entity purchases <a href=\"https:\/\/www.cagmc.com\/investment-property-indian-accounting-standard-40\/\" target=\"_blank\" rel=\"noopener\">investment property<\/a> and an Indian accounting standard is applicable, it is required to adopt and disclose the accounting treatment as set out in IND-AS 40. The company may change the valuation model from the fair value to the cost model or vice versa, provided that the change requires the presentation of more reliable information about the company&#8217;s financial position, results and other events.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Investment property is property that has been purchased with the intention of obtaining a return on the investment (purchase) either 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