Exposure Draft and comment letters—Transfers of Investment Property (Amendments to IAS 40)


The International Accounting Standards Board (Board) 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.

Deadline for submitting comment letters on this Exposure Draft was 18 March 2016.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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