These publications address practical application issues that an entity may encounter when applying IFRSs. They may include discussion of selected requirements, interpretative guidance and illustrative examples.

	IFRS Practice Issues: Leases of land This edition of IFRS Practice Issues considers the requirements of IAS 17 Leases in respect of leases of land, including the land elements of combined leases of land and buildings, focusing on the significant amendments to those requirements introduced by the Improvements to IFRSs published by the IASB in 2009.
	IFRS Practice Issues: Transfer of assets from customers This issue of IFRS Practice Issues considers the requirements in the IFRIC 18 issued in January 2009. While this publication considers some of the key issues that an entity may encounter when applying the requirements of the IFRIC 18, it is not a comprehensive analysis of the requirements of IFRSs.
	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.
	IFRS Practice Issues: Fair Value Hierarchy This issue of IFRS Practice Issues considers the requirements in Improving Disclosures about Financial Instruments – Amendments to IFRS 7 Financial Instruments: Disclosures issued in March 2009.

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