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European Union formally adopts amendments to IAS 40

  • European Union Image

15 Mar 2018

The European Union has published a Commission Regulation endorsing 'Transfers of Investment Property (Amendments to IAS 40)'.

The amendments issued by the IASB in December 2016 clarify transfers of property to, or from, investment property.

The European Union effective date is the same as the IASB's (1 January 2018).

The Commission Regulation amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council was published in the Official Journal of the European Union on 15 March 2018.

As a result of the EU's adoption, the EFRAG has updated its endorsement status report.

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