Amendments to IAS 40 - Accounting for real estate held as a financial investment

Topic area:
Key words:
IFRS, Amendment
Initiative
Official name
Amendments to IAS 40 Investment Property
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
08.12.2016
Doc. code
-
Summary
Status
Status

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Current version
Final version
08.12.2016
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Level 2
Level 3 / Other
IAS 40 - Investment Property (non-binding, INT)

Source: IASB, Amendments to IAS 40 Investment Property, 2016