Transfers of Investment property ED 2015/9

The International Accounting Standards Board (IASB) has published this Exposure Draft of a proposed amendment to paragraph 57 of IAS 40 Investment Property. Paragraph 57 of IAS 40 provides guidance on transfers to, or from, investment properties. However, it does not specifically address whether a property under construction or development that was previously classified as inventory could be transferred to investment property when there is an evident change in use.

Etiketter: FAR tycker, Redovisning