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Background (paras. B1-B4) |
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Need for a Separate Standard (paras. B5-B6) |
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Scope (paras. B7-B29) |
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Investment Property Entities (para. B7) |
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Investment Property Reportable Segments (paras. B8-B20) |
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Property Occupied by Another Entity in the Same Group (paras. B21-B26) |
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Government Grants (paras. B27-B29) |
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Definition of Investment Property (paras. B30-B39) |
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Subsequent Expenditure (paras. B40-B42) |
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Subsequent Measurement (paras. B43-B65) |
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Accounting Model (paras. B43-B51) |
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Guidance on Fair Value (paras. B52-B54) |
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Independent Valuation (paras. B55-B56) |
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Inability to Measure Fair Value Reliably (paras. B52-B62) |
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Gains and Losses on Remeasurement to Fair Value (paras. B63-B65) |
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Transfers (para. B66) |
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Summary of Changes to E64 (para. B67) |
