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Version date: 10 February 2017 - onwards

Approval by the Board of IAS 40 issued in December 2003

International Accounting Standard 40 Investment Property (as revised in 2003) was approved for issue by the fourteen members of the International Accounting Standards Board.

Sir David Tweedie                       Chairman

Thomas E Jones                         Vice-Chairman

Mary E Barth

Hans-Georg Bruns

Anthony T Cope

Robert P Garnett

Gilbert Gélard

James J Leisenring

Warren J McGregor

Patricia L O’Malley

Harry K Schmid

John T Smith

Geoffrey Whittington

Tatsumi Yamada