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 (2000)
  3. Subsequent Measurement (paras. B43-B65)
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Subsequent Measurement (paras. B43-B65)

Comparing proposed amendment...
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) 
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