The fair value model and transaction costs incurred at acquisition On 1 January 2011 Entity A acquired an investment property…
The British Land Company PLC (2012) 1. Basis of preparation [extract] Net rental income [extract] Where a rent-free period is…
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Klépierre (2010) 2. Accounting principles and methods [extract] 2.10 Investment property [extract] 2.10.1 Cost model [extract] 2.10.2 The component method…
IVG Immobilien AG (2005) 5.2 Investment properties [extract] Investment properties are carried at depreciated cost in accordance with IAS 40.56…
Bayer AG (2010) Notes to the consolidated financial statements of the Bayer Group [extract] 4 Basic principles, methods and critical…
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IFRIC 18 and control of assets Situation 1 A real estate company is building a residential development in an area…
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IFRIC 18 and revenue recognition The facts are as in Situation 1 in above. By regulation, the network company has…