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Transfer of Investment Property - IASB

Date recorded:

At its meeting on July 18-19, 2016, the IASB considered an analysis of comments on the Exposure Draft and tentatively decided to proceed with finalizing the proposed amendments to IAS 40, subject a number of revisions. All of the Board members confirmed they are satisfied that the Board has completed the necessary due process for the project. Therefore, the Board instructed the staff to begin the balloting process for issuing these amendments to IAS 40. No Board members indicated they would dissent from the decision to issue these narrow-scope amendments. The Board also tentatively decided that the effective date of the amendments to IAS 40 should be January 1, 2018, with earlier application permitted. The Board expects to issue the proposed amendments to IAS 40 in the fourth quarter of 2016.

Review the IASB Update on the IASB's Web site.

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