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IAS 40 — Transfers from investment property

Date recorded:

The Committee discussed the issue resulting from the annual improvements cycle 2008-2010 related to classification and measurement of an investment property when the management intends to sell the asset.

At the March meeting, the Committee recommended the Board not to finalise the proposed amendment. The Board, at the March meeting discussed the issue and decided to refer the issue back to Committee for further deliberations as it believed the clarification was needed to address the issues identified. The committee will start deliberating the issue at its July meeting.

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.