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IAS 40: Investment PropertyObjective (para. 1)Scope (paras. 2-4)Definitions (para. 5)Classification of property as investment property or owner-occupied property (paras. 6-15)Recognition (paras. 16-19A)Measurement at recognition (paras. 20-29A)Measurement after recognition (paras. 30-56)Transfers (paras. 57-65)Disposals (paras. 66-73)Disclosure (paras. 74-79)Transitional provisions (paras. 80-84E)Effective date (paras. 85-85I)Withdrawal of IAS 40 (2000) (para. 86)Approval by the Board of IAS 40 issued in December 2003Approval by the Board of transfers on investment property (Amendments to IAS 40) issued in December 2016IAS 40: Basis for Conclusions (as revised in 2003)Introduction (paras. BC1-BC3)Scope (paras. BC4-BC10A)Property interests held under an operating lease (paras. BC4-BC10)IFRS 16 Leases (para. BC10A)The choice between the cost model and the fair value model (paras. BC11-BC14)Scope (paras. BC15-BC17)Investment property under construction (paras. BC15-BC17)Classification of property as investment property or owneroccupied property (paras. BC18-BC22)Acquisition of investment property: interrelationship with IFRS 3 (paras. BC18-BC21)Effective date and transition (para. BC22)Transfers of investment property (paras. BC23-BC33)BC23-BC29Transition (paras. BC30-BC33)IAS 40: Basis for Conclusions (2000)Background (paras. B1-B4)Need for a Separate Standard (paras. B5-B6)Scope (paras. B7-B29)Investment Property Entities (para. B7)Investment Property Reportable Segments (paras. B8-B20)Property Occupied by Another Entity in the Same Group (paras. B21-B26)Government Grants (paras. B27-B29)Definition of Investment Property (paras. B30-B39)Subsequent Expenditure (paras. B40-B42)Subsequent Measurement (paras. B43-B65)Accounting Model (paras. B43-B51)Guidance on Fair Value (paras. B52-B54)Independent Valuation (paras. B55-B56) Inability to Measure Fair Value Reliably (paras. B52-B62)Gains and Losses on Remeasurement to Fair Value (paras. B63-B65) Transfers (para. B66)Summary of Changes to E64 (para. B67)
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Version date: 10 February 2017 - onwards

Objective (para. 1)

1 The objective of this Standard is to prescribe the accounting treatment for investment property and related disclosure requirements.

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