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We comment on the IASB’s proposed amendments to IAS 40

  • Deloitte document (mid gray) Image

14 Mar 2016

We have responded to the IASB's Exposure Draft, "Transfers of Investment Property (Proposed amendments to IAS 40)," that was 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.

Please click to access the full comment letter.

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