Question：Per IAS 40, an investment property is:
A. Not occupied by the reporting entity for its own purposes.
B. A freehold property.
C. Held for its investment potential.
D. An investment in land and/or buildings.
An investment property is:
An investment in land and/or buildings;
Held to earn rentals or for capital appreciation or both; Not occupied by the reporting entity for its own purposes.
An investment property is a special category of land and buildings. Any rental income should be negotiated at arms length. A company (or related group company) cannot occupy an investment property.
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