This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

DTTL comments on proposed amendments to IAS 40

Published on: Mar 14, 2016

Deloitte’s IFRS Global Office has responded to the IASB's exposure draft Transfers of Investment Property (Proposed amendments to IAS 40), which the IASB published in November 2015.

As stated in the comment letter, Deloitte’s IFRS Global Office welcomes the Board’s initiative to addressing the issue; however, 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.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.