The applicable IFRS/IAS for a property being constructed or developed for future use as investment property is (a) IAS 2, Inventories, until construction is complete and then it is accounted for under...

The applicable IFRS/IAS for a property being constructed or developed for future use as investment property is

(a) IAS 2,
Inventories,
until construction is complete and then it is accounted for under IAS 40,
Investment Property.

(b) IAS 40,
Investment Property
.

(c) IAS 11,
Construction Contracts,
until construction is complete and then it is accounted for under IAS 40,
Investment Property.

(d) IAS 16,
Property, Plant, and Equipment,
until construction is complete and then it is accounted

for under IAS 40,
Investment Property.