CTHRepealedLegislation
AASB 140 - Investment Property - July 2004
AASB 140 and IAS 40AASB 140 and IAS 40
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AASB 140 and IAS 40
AASB 140 Investment Property as amended incorporates IAS 40 Investment Property as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 40) are identified with the prefix “Aus” or “RDR”, followed by the number of the preceding IASB paragraph and decimal numbering. Paragraphs that apply only to not-for-profit entities begin by identifying their limited applicability.