IFRS® Standards

Transfers of Investment Property (Amend IAS 40)


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to amend International Accounting Standard (IAS) 40 Investment Property.

Staff Contact(s)

Nancy Estey, CPA, CA

Principal, Accounting Standards Board


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.