Pass Your SBR ACCA Exams with Tom Clendon
Jul 17, 2026 · 19 min · 16 segments
Accounting for tax with investment properties can involve plenty of other standards: IFRS 5, IAS 36, IAS 2… the trick is to know when to use each together with IAS 40. In this episode, I talk through…
Tom ClendonHostZakiraGuest
In other words, it's an interest in land and buildings, but they have to be held for the purpose of earning rentals or to achieve capital appreciation, the value going up, or maybe both.
Okay, so how is that different from land and buildings under PPE?
I mean, land and buildings can be PPE, and land and buildings can be investment property.
PPE, though, is much broader than just land and buildings because it also will include plant and machinery, fixtures and fittings, cars, computers.
So land and buildings that are PPE have been acquired as the factory, as the head office, as the distribution center.
Whereas for investment property, as the name suggests, they've been acquired for an investment purpose, which is either to receive rental or to achieve a capital growth, or maybe even both.
In other words, it's an interest in land and buildings, but they have to be held for the purpose of earning rentals or to achieve capital appreciation, the value going up, or maybe both.
Okay, so how is that different from land and buildings under PPE?
I mean, land and buildings can be PPE, and land and buildings can be investment property.
PPE, though, is much broader than just land and buildings because it also will include plant and machinery, fixtures and fittings, cars, computers.
So land and buildings that are PPE have been acquired as the factory, as the head office, as the distribution center.
Whereas for investment property, as the name suggests, they've been acquired for an investment purpose, which is either to receive rental or to achieve a capital growth, or maybe even both.
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