ICAI - The Institute of Chartered Accountants of India

Exposure Draft issued by IASB on Transfers of Investment Property Proposed amendment to IAS 40 is for comment only. Comments on the Exposure Draft need to be received by February 18, 2016.

The IASB has published the Exposure Draft Transfers of Investment Property (Proposed amendment to IAS 40). This proposes a narrow-scope amendment to IAS 40 Investment Property to clarify the guidance on transfers to, or from, investment properties.

Invitation to comment

ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at: http://www.ifrs.org/Current-Projects/IASB-Projects/Investment-Property-under-construct-invetory-investment-change-in-use/Exposure-Draft-November-2015/Documents/ED-Transfers-of-Investment-Property_Proposed-amendment-to-IAS-40.pdf

How to comment

Comments should be submitted using one of the following methods:

1. Electronically:	Click on the below mentioned option to submit a comment letter or visit at the following link (Preferred method): http://www.icai.org/comments/asb/
2. Email:	Comments can be sent to: commentsasb@icai.in
3. Postal:	Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi 110 002

Further clarifications on this Exposure Draft may be sought by e-mail to geetanshu.bansal@icai.in

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