Transfer of Investment Property - IASB

Date recorded:

On May 19, 2015, the IASB reviewed the due process steps that had been taken to date in preparation for the publication of an Exposure Draft that proposes a narrow scope amendment to IAS 40, Investment Property.

All the twelve IASB members present at the meeting confirmed that they (i) do not intend to dissent from the publication of the proposed narrow scope amendment to IAS 40; (ii) agree with the proposed comment period of 120 days; and (iii) are satisfied that the IASB has completed all of the necessary due process steps on the project to date.

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