Examlex
What is the process that begins with invention and includes improvement to prepare the invention for practical use and marketing of the invention or its products?
Investment Property
Real estate property that has been purchased with the intention of earning a return on the investment through rental income, the future resale of the property, or both.
AASB 140
The Australian Accounting Standards Board regulation relating to the accounting for investment property.
IAS 40
A standard issued by the International Accounting Standards Board related to the accounting for investment property.
AASB 116
An Australian Accounting Standards Board standard detailing the accounting treatment for property, plant, and equipment.
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