Investment Property vs Held for Sale | Ind AS 40 to Ind AS 105 Explained | CA Final FR | Changes

🏢 Investment Property or Held for Sale? One decision changes everything. Many students think an Investment Property (Ind AS 40) remains an Investment Property until it's sold. ❌ Not always. The moment management decides that the asset's carrying amount will be recovered principally through sale rather than continuing use, its classification changes. ➡️ It is no longer accounted for under Ind AS 40. ➡️ It moves to Ind AS 105 – Non-current Assets Held for Sale. This simple concept is frequently tested in CA Final and is one of the easiest places to lose marks if your classification isn't clear. In this video, CA Sudarshan Agrawal explains: ✅ When an asset becomes "Held for Sale" ✅ Why Investment Property can shift to Ind AS 105 ✅ The logic behind the classification change ✅ Introduction to FVLCTS (Fair Value Less Costs to Sell) 🎯 Remember: Change in intent = Change in classification. Save this reel for revision and share it with a friend preparing for CA Final. #CAFinal #FinancialReporting #IndAS105 #IndAS40 #InvestmentProperty #HeldForSale #AccountingStandards #FR #CAStudents #CharteredAccountant #CAExam #AccountingConcepts #AuditAndAccounts #FinanceEducation #CASudarshanAgrawal