1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 40: Investment Property
  2. IAS 40: Basis for Conclusions (as revised in 2003)
  3. Scope (paras. BC4-BC10A)
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Scope (paras. BC4-BC10A)

Comparing proposed amendment...
Property interests held under an operating lease (paras. BC4-BC10)
IFRS 16 Leases (para. BC10A)
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