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　　5. IAS 40 Investment property
　　Initial measurement: the asset is recognized at the lower of the fair value of the property and the present value of the minimum lease payment. An equivalent amount is recognized as a liability.
　　IAS 40 requires an entity to choose between two models:
　　-The fair value model
　　-The cost model
　　Fair value model:
　　（a） After initial recognition, an entity that chooses the fair value model should measure all of its investment property at fair value, except in the extremely rare cases where this cannot be measured reliably. In such cases it should apply the IAS 16 cost model.
　　（b） A gain or loss arising from a change in the fair value of an investment property should be recognised in net profit or loss for the period in which it arises.
　　（c） The fair value of investment property should reflect market conditions at the year end.
　　Cost model:
　　The cost model is the cost model in IAS 16.
　　Q5 Example:
　　M Co owns a piece of land. The directors have not yet decided whether to build a factory on it for use in its business or to keep it and sell it when its value has risen.
　　Would this be classified as an investment property under IAS 40?
　　小编寄语：只要功夫深，铁杵磨成针。考试也是这样，只要够努力，功到自然成。
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