Global Standards for the world economy

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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.

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Completion date: December 2016