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Search results with tag "40 investment"
October 2009 - Deloitte US
www2.deloitte.com40 Investment Property in 2008 that affects ... in May 2008, to IAS 40 Investment Property as part of the 2008 Improvements to International Financial Reporting Standards. The amendment is made to include within the scope of HKAS 40 investment properties under construction. ... If the fair value of an investment property under construction has ...