Investment Property — IAS 40 (no US equivalent)

作者：Sajiv Francis 约 1 分钟阅读 更新日期：2026-07-22 标签：FI, CO, 财务

This is a structural divergence: IFRS has a separate investment-property category (IAS 40); US GAAP does not. Under US GAAP, property held to earn rentals or for appreciation is just PP&E (ASC 360) or real estate (ASC 970), carried at depreciated cost.

US GAAP vs IAS 40 — the differences that matter

Section titled “US GAAP vs IAS 40 — the differences that matter”
AreaUS GAAP (ASC 360 / 970)IFRS (IAS 40)
Separate categoryNo — accounted for as PP&E / real estateYes — investment property
MeasurementDepreciated costCost model or fair value model (policy choice)
Fair value modelNot availableFair value changes go to P&L; no depreciation under the FV model

The fair value model is the headline: an IFRS entity can carry investment property at fair value with gains/losses in profit or loss, which has no US-GAAP analogue.

Key judgment areas

Section titled “Key judgment areas”
Section titled “Related”

Limitations

Section titled “Limitations”

An educational reference and original synthesis — not investment advice, and not a substitute for the standard or for professional accounting guidance. For authoritative measurement detail, consult IAS 40 / ASC 360 / ASC 970 directly.

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