Global Standards for the world economy

Wednesday 15 July 2020

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The IASB tentatively decided to include the proposed amendment in the next Annual Improvements to IFRSs exposure draft

 27 February 2012

The Board discussed a proposed amendment to IAS 40 Investment Property, to clarify that IFRS 3 and IAS 40 are not mutually exclusive when investment property with associated insignificant ancillary services as specified in paragraph 11 of IAS 40 is acquired.

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