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IAS 40 — Change from the fair value model to the cost model for investment property

Date recorded:

The IFRIC considered the comment letters received to the proposed amendments to IAS 40 Investment Property related to changes from fair value model to cost model. As most of the commentators felt that the issue was too broad to be addressed in the Annual Improvements process and the technical arguments presented by constituents were narrowly split, the IFRIC – without discussing the technical merits of the proposal – decided to recommend that the Board include this issue on the Board's list of future projects and remove the issue from the Annual Improvement project.

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