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Introduction (paras. BC1-BC3) |
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Scope (paras. BC4-BC10A) |
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Property interests held under an operating lease (paras. BC4-BC10) |
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IFRS 16 Leases (para. BC10A) |
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The choice between the cost model and the fair value model (paras. BC11-BC14) |
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Scope (paras. BC15-BC17) |
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Investment property under construction (paras. BC15-BC17) |
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Classification of property as investment property or owneroccupied property (paras. BC18-BC22) |
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Acquisition of investment property: interrelationship with IFRS 3 (paras. BC18-BC21) |
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Effective date and transition (para. BC22) |
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Transfers of investment property (paras. BC23-BC33) |
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BC23-BC29 |
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Transition (paras. BC30-BC33) |
