IAS 40 Amendments - Transfers of Investment Property

Completed
Concluded

Exposure draft consultation

21/12/2015
CL 01 - ASCG.pdf
Comment Letter Received
02/03/2016
CL 02 - ANC.pdf
Comment Letter Received
02/03/2016
CL 03 - ESMA.pdf
Comment Letter Received
02/03/2016
CL 04 - DASC.pdf
Comment Letter Received
02/03/2016
CL 05 - BASB.pdf
Comment Letter Received
02/03/2016
CL 06 - SEAG.pdf
Comment Letter Received
03/03/2016
CL 07 - OIC.pdf
Comment Letter Received
15/03/2016
CL 08 - ICAC.pdf
Comment Letter Received
15/03/2016
CL 09 - NASB.pdf
Comment Letter Received
05/12/2015
EFRAG Draft Comment Letter on ED 2015 9.pdf
Draft comment letter
12/08/2016
Transfers of Investment Property - EFRAG Comment Letter.pdf
Comment Letter
31/03/2016
Transfers of Investment Property - Feedback statement.pdf
Comment Letter Analysis

Endorsement consultation

15/03/2017
CL101 - OIC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
15/03/2017
CL102 - CNC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
16/03/2017
CL103 - FRC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
17/03/2017
CL104 - Daimler - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
10/03/2017
CL105 - Merck - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
17/03/2017
CL106 - Allianz - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
22/03/2017
CL107 - ICAEW - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
22/03/2017
CL108 - ICAC - EFRAG DEA on Amendments to IAS 40.pdf
Comment Letter Received
21/02/2017
Draft Endorsement Advice on Transfers of Investment Property.pdf
Draft endorsement advice
06/04/2017
Endorsement Advice on Transfers of Investment Property.pdf
Endorsement Advice
08/12/2016
IASB Amendments Transfers of Investment Property.pdf
IASB document
29/11/2016
Invitation to Comment on Transfers of Investment Property.docx
Draft endorsement advice