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Which of the following is to be treated as an investment property under IAS 40 in the appropriate group accounts? A. Zed has an investment in some retail shop units for subsequent rental at a cost of $10m. The development is not yet complete. B. Budgie has built an office block which it was unable to rent, so the company is using the top two floors as office accommodation for its staff. The rest of the office is not yet complete. C. Zed holds an office under an operating lease which is let to another company. D. Budgie owns an area which was bought for development. The land is currently rented to a subsidiary company, Parrot. It is used as a car park. |