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Transfers of Investment Property Amendments to IAS 40
Exposure Draft

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

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CONSULTATION

VIEW THE COMMENT LETTERS

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.

Document Title
Exposure Draft: Transfers of Investment Property (Proposed amendment to IAS 40)
Exposé-sondage: Transferts d’immeubles de placement (projet de modification d’IAS 40)
公開草案: 投資不動産の振替 IAS第40号の修正案
Proyecto de Norma: Transferencias de Propiedades de Inversión (Modificación propuesta a la NIC 40)

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