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Investment Property - Calculus

IASB documents published to accompanyInternational accounting Standard 40 Investment PropertyThe text of the unaccompanied ias 40 is contained in Part A of this edition. Its effectivedate when issued was 1 January 2005. The effective date of the most recent amendments is1 January 2013. This part presents the following accompanying documents:APPROVAL BY THE BOARD OF ias 40 ISSUED IN DECEMBER 2003 IASB BASIS FOR CONCLUSIONS ON ias 40 (AS REVISED IN 2003)IASC BASIS FOR CONCLUSIONS ON ias 40 (2000) ias 40 IFRS FoundationB1793 Approval by theBoard of ias 40 issued in December 2003 international accounting Standard 40 investment property (as revised in 2003) was approvedfor issue by the fourteen members of the international accounting standards David TweedieChairmanThomas E JonesVice-ChairmanMary E BarthHans-Georg BrunsAnthony T CopeRobert P GarnettGilbert G lardJames J LeisenringWarren J McGregorPatricia L O MalleyHarry K SchmidJohn T SmithGeoffrey WhittingtonTatsumi YamadaIAS 40 IFRS FoundationB1794 Basis for Conclusions onIAS 40 Investment PropertyThis Basis for Conclus

Approval by the Board of IAS 40 issued in December 2003 International Accounting Standard 40 Investment Property (as revised in 2003) was approved for issue by the fourteen members of the International Accounting Standards Board.

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