Which of the following disclosures are not required in terms of IAS40.74 to IAS40.79? A. The criteria that was developed to distinguish investment property from other asset-classes when classification is difficult. B. Whether the entity applies the fair value or the cost model. C. The carrying amount of investment properties pledged as security for liabilities. D. None of these If an entity uses an insignificant part of a building for their own use, and rents the remainder. How should this be treated? A. All as investment property under IAS40 - Investment property B. Account for separately under IAS 16 Property, plant and equipmet and IAS 40 - Investment property C. All under IAS 16 - Property, plant and equipment D. None of these. Which of the following properties are excluded from the scope of IAS 40 - Investment property? A. Investment properties held under a finance lease in the financial statements of the lessee B. Forests and similar regenerative natural resources (biological assets) C. Land held for a currently undetermined future use. D. Property that is being constructed or developed for future use as investment property. Which of the following disclosures are not required in terms of IAS40.74 to IAS40.79? A. The criteria that was developed to distinguish investment property from other asset-classes when classification is difficult. B. Whether the entity applies the fair value or the cost model. C. The carrying amount of investment properties pledged as security for liabilities. D. None of these If an entity uses an insignificant part of a building for their own use, and rents the remainder. How should this be treated? A. All as investment property under IAS40 - Investment property B. Account for separately under IAS 16 Property, plant and equipmet and IAS 40 - Investment property C. All under IAS 16 - Property, plant and equipment D. None of these. Which of the following properties are excluded from the scope of IAS 40 - Investment property? A. Investment properties held under a finance lease in the financial statements of the lessee B. Forests and similar regenerative natural resources (biological assets) C. Land held for a currently undetermined future use. D. Property that is being constructed or developed for future use as investment property