[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29949":3,"doc-seo-29949":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},29949,1099514067415,"Rowan","https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",4,"Exam","Unit 7 Ind AS-40: Investment Property","Unit 7 focuses on Ind AS 40 investment property through application-style study questions covering recognition, subsequent measurement, derecognition, and cost determination. It explains how replacement of a part of an investment property is capitalized and how the carrying amount of replaced components is removed when recognition criteria are met. It also derives initial cost for purchased investment property, allocation of planning, legal, construction, and refundable taxes, treatment of consideration paid over credit as interest, depreciation calculation from acquisition with residual value, and transfer to property, plant and equipment when use changes from letting to self-occupation.","cbCaiv2A7F8bKE2o","https://ap.wps.com/l/cbCaiv2A7F8bKE2o","pdf",258127,1,1778285074,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","unit-7-ind-as-40-investment-property","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/unit-7-ind-as-40-investment-property/29949",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]