Owner-occupied property

Property held (by the owner or by the lessee under a lease contract) for use in the production or supply of goods or services or for administrative services.





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Owners are holders of instruments classified as equity. (IAS 1 7)


In IFRS 3 owners is used broadly to include holders of equity interests of investor‑owned entities and owners or members of, or participants in, mutual entities. (IFRS 3 Appendix A)





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