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Thursday 03 September 2015

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IFRS Interpretations Committee

Investment Property: Accounting for a structure that appears to lack the physical characteristics of a building


 Issues rejected – Issues transferred to the IASB but rejected by the IASB

IAS 40 Investment Property: Accounting for a structure that appears to lack the physical characteristics of a building

The objective of the project is to clarify the accounting for a structure that is used in a manner consistent with investment property, for example, used to earn rentals, but that traditionally has not been viewed as property under IAS 40 because of the lack of physical characteristics associated with a general building.

Project stages

Deliberations

Completed December 2014



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