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Investment Property

Source: www.iasplus.com
Topic: Property Investment

Sort Desciption: what can be included as an investment property, how the property is valued, and how ... as investment property. As a consequence, such leaseholds ...

Content Inside: InvestmentProperty The future for UK property accounting under IAS by Parizan Trewin Foreword 1 Executive Summary 2 Impact of IAS 40 on UK property companies 2 UK Market: Old Habits Die Hard 4 Defining an investment property 4 Use of fair values 4 The Law vs the Renegade 4 Rules vs Practice 4 International Market 6 New boy in town – IAS 40 6 Current application 8 Issues Facing UK Property Companies 10 Who to Contact 12 Contents Foreword 1 On first reading IAS 40, it appears to be relatively straightforward, but the implications of applying this standard go deeper. The effects of adoption will affect what can be included as an investment property, how the property is valued, and how changes in value are reported. Its adoption may well start a gentle series of shock waves throughout the financial statements and beyond to the analysts and the markets. Although I hope that some aspects of IAS 40 will be changed, we need to stop and think about how implementing International Accounting Standards will affect us – 2005 is not that far away. This publication aims to give the reader a glimpse of what lies ahead and an insight into the issues so that they are prepared. I commend this short Deloitte & Touche publication, and believe you will find it to be a useful starting point in considering the impact of IAS 40 on property accounting and in generating discussion on the issues for UK property companies. Simon Melliss Finance Director Hammerson plc January 2002 Executive Summary Why should I read this? The European Union has done it again. In their quest to demonstrate their ability to compete with US regulators they have focused on accounting standards and proposed a regulation: All entities with securities listed within the EU which prepare consolidated accounts for periods beginning on or after 1 January 2005 must apply International Accounting Standards (‘IAS’). While the regulation is still in draft and rumours abound that there is pressure to de ...

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