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  1. IAS 40: Investment Property
  2. IAS 40: Basis for Conclusions (as revised in 2003)
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

IAS 40: Basis for Conclusions (as revised in 2003)

Comparing proposed amendment...
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-BC29
Transition (paras. BC30-BC33)
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