Tag Archives: Investment Property

Where do you Post Non-Investment Property Gains & Losses under FRS 102?

Most gains/losses should normally pass through profit or loss (Income Statement), unless they are required or permitted to pass directly through reserves. Those items likely to be shown in Other Comprehensive Income or the separate Statement of Comprehensive Income include: unrealised surplus/deficit on revaluations, other than investment property; currency translation differences, other than trading transactions,… Read More


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First FRC review makes FRS 102 Investment Property Accounting Tougher

For more on FRS 102 (including the new Section 1A for ‘small’ entities) and the proposed changes in FRED 67 come to our next series of CPD courses in the Talbot Hotel, Stillorgan, County Dublin starting on Monday 27 November 2017. Other courses are also available at Ticket Tailor here. In its first review since… Read More