Significant differences relating to the accounting treatment for investment properties SSAP 19 uses a 'revaluation reserve' to take fair value gains/losses Para 16.7 of FRS 102 prohibits this a/c treatment – FV gains/losses go to P&L Key point to emphasise is that FV gains are NOT distributable as a dividend Advice is to keep a track of undistributable reserves Main differences: investment properties
{}