About this E-Learning Course

This course provides an overview of how an entity should account for any investment property that it holds. It is relevant for entities that hold investment properties and are also required to prepare financial statements in accordance with Australian Accounting Standards. The course is broken down into the following topics:

  • Overview of the scope and key definitions included within the standard

  • Recognition requirements

  • When an entity should transfer an investment property to a different category as well as when it should dispose of an investment property

  • Presentation and disclosure of investment property.

Course curriculum

  • 1

    Investment Property

    • Welcome!

    • Scope & Definition

    • Recognition & Measurement

    • Transfers & Disposal of Investment Property

    • Presentation & Disclosure

How this course can help your business

It is not always easy to identify when a property should be accounted for as an investment property or another type of owned asset. This course will help you to identify when an asset should be classified as an investment property as well as correctly measure an investment property both on and after initial recognition. It will provide you with information to help decide when to transfer the asset to a different category or derecognise the investment property.

Meet your course instructor

IFRS Instructor

Aletta Boshoff

Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).