Compiled AASB 140 (Oct 2015)
AASB 140 Investment Property as amended incorporates IAS 40 Investment Property as issued and amended by the International Accounting Standards Board (IASB). Australian-specific paragraphs (which are not included in IAS 40) are identified with the prefix “Aus” or “RDR”. Paragraphs that apply only to not-for-profit entities begin by
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