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Deloitte comment letter on proposed amendments to IAS 40

Published on: Mar 14, 2016

We have responded to the IASB's Exposure Draft, Transfers of Investment Property (Proposed amendments to IAS 40), that IASB published in November 2015.

As stated in the comment letter, we welcome the Board’s initiative to addressing the issue; however, we believe that additional clarity needs to be provided on the application to properties under construction and the role of management intent in an assessment of whether a change in use has occurred.

Download the full comment letter below.


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