Global Standards for the world economy

Saturday 19 September 2020

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Exposure Draft November 2015

 Transfers of Investment Property Exposure Draft and Comment letters (ED/2015/9)

The IASB published the Exposure Draft Transfers of Investment Property (Proposed amendment to IAS 40) on 19 November 2015. This proposes a narrow-scope amendment to IAS 40 Investment Property to clarify the guidance on transfers to, or from, investment properties.

Comment letters


The IASB is seeking comments on this Exposure Draft by 18 March 2016.

Please note: when submitting a comment letter or when communicating with the IFRS Foundation, the IASB or any of its constituent bodies, you acknowledge and accept the IFRS Foundation Privacy Policy, which details how we use and process your data.

View the Comment Letters.



Due process documents
Exposure Draft: Transfers of Investment Property ( Proposed amendment to IAS 40) [PDF]
Exposé-sondage: Transferts d’immeubles de placement (projet de modification d’IAS 40) [PDF] (French)
Date limite de réception des commentaires: 18 mars 2016
Proyecto de Norma: Transferencias de Propiedades de Inversión (Modificación propuesta a la NIC 40) [PDF] (Spanish)
Recepción de comentarios hasta el 18 de marzo de 2016
公開草案: 投資不動産の振替
[PDF] (Japanese)


Project contact

Denise Durant
Technical Manager