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Investment property purchase for income and property, plant and Equipment are fixed assets of company
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IAS40investment property is a property which is held by business for investment purposes but IAS36 relates to impairment of assets.
IAS40 deals with Investment in property that is held for rental or for appreciation in value not for business use
While
IAS36 deals with Impairment of Asset (Property Plant and Equipment) which states that assets should not carried more than recoverable amount
Investment Property (IAS40) deal with those assets which are held for investment purpose whereas IAS36 are deal with impairment of assets