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Section 16 – Investment Property |
Ref |
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1. |
An entity shall disclose the following for all investment property accounted for at fair value through profit or loss (paragraph 16.7): a) the methods and significant assumptions applied in determining the fair value of investment property; b) the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and class of the investment property being valued. If there has been no such valuation, that fact shall be disclosed; c) the existence and amounts of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal; d) contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements; and e) a reconciliation between the carrying amounts of investment property at the beginning and end of the period, showing separately: i. additions, disclosing separately those additions resulting from acquisitions through business combinations; ii. net gains or losses from fair value adjustments; iii. transfers to property, plant and equipment when a reliable measure of fair value is no longer available without undue cost or effort (see paragraph 16.8); iv. transfers to and from inventories and owner- occupied property; and v. other changes. This reconciliation need not be presented for prior periods. |
16.10 |
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2. |
In accordance with Section 20 Leases, an entity shall provide all relevant disclosures required in that section about leases into which it has entered. |
16.11 |
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