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Are there any minimum required accounting policy disclosures whether the relevant transactions have taken place or not? For instance do we need to disclose accounting policies relating to investment properties even if we do not currently have investment property?
in IAS 1 - Presentation of Financial Statements by

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An entity must disclose, in the summary of significant accounting policies or other notes, the judgments, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies that have the most significant effect on the amounts recognized in the financial statements.

you don't need to disclose investment properties until it is probable that you will have properties in near future.
by Level 1 Member (1.3k points)