A practical guide to IAS 40 — classifying investment property, the fair value and cost models, transfers between categories, and why the distinction matters for analysis.
Accounting · Topic
Assets & Leases
Expert guides, analysis and tool comparisons on Assets & Leases from the kurums.com Accounting desk — written for business decision-makers and updated as the market moves.
- 5 guides
- Updated Jun 19, 2026
Latest in Assets & Leases
IAS 36 Impairment of Assets: Recoverable Amount, CGUs and Goodwill
A practical guide to IAS 36 — impairment indicators, recoverable amount, value in use, cash-generating units, goodwill impairment, and when losses can be reversed.
IAS 38 Intangible Assets: Recognition, R&D Capitalisation and Amortisation
A practical guide to IAS 38 — recognising intangible assets, the research vs development split, amortisation, indefinite-life intangibles, and acquired intangibles.
IAS 16 Property, Plant and Equipment: Recognition, Depreciation and Revaluation
A practical guide to IAS 16 — recognising property, plant and equipment, the cost and revaluation models, depreciation, componentisation, and derecognition.
IFRS 16 Leases Explained: The Single Lessee Model and Its Impact
A practical guide to IFRS 16 — the single lessee model, measuring the right-of-use asset and lease liability, exemptions, modifications, and the impact on ratios and covenants.
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