• Service: Audit
  • Industry: Infrastructure, Government and Healthcare, Construction & Real Estate
  • Type: Business and industry issue, Publication series
  • Date: 3/19/2010

IFRS Practice Issues: Investment property under construction 

This edition of IFRS Practice Issues considers the requirements of IAS 40 Investment Property in respect of property under construction or development for future use as investment property, focusing on the significant amendments to those requirements introduced by the Improvements to IFRSs published by the International Accounting Standards Board. This publication also discusses related developments, including the latest proposals to amend IAS 40 and the International Valuation Standards Council Guidance Note 17: The Valuation of Investment Property under Construction.