Real Estate
Investment Property Annual Fair Value Gain
Increasing the carrying value of an investment property following an independent valuation.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Investment Property | Asset (+) | 120,000.00 | - |
| Gain on Fair Value (P&L) | Revenue (+) | - | 120,000.00 |
💡 Accountant's Note
Under the IAS 40 Fair Value model, any increase in a property's market value goes directly to the income statement — unlike PPE revaluation which goes to OCI. The property is not depreciated.
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