IASB Exposure Draft – Transfers of Investment Property (Proposed amendment to IAS 40)

IASB Exposure Draft – Transfers of Investment Property (Proposed amendment to IAS 40)

The IASB 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.

The IASB is seeking comments on this Exposure Draft by 18 March 2016.

View the Exposure Draft on the IFRS website.

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