Global Standards for the world economy

Wednesday 18 September 2019

Banner graphic

IAS 40 Investment Property— Transfers of investment property


 Completed work—under Narrow scope amendments

IAS 40 Investment Property—Transfers of investment property (Amendments to IAS 40)

The Interpretations Committee received a request to clarify the application of paragraph 57 of IAS 40 Investment Property, which provides guidance on transfers to, or from, investment properties.

Project stages

Feedback on ED

Deliberations


Completion date: December 2016