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  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 (2000)
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IAS 40: Basis for Conclusions (2000)

Comparing proposed amendment...
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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