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AASB 140 - Investment Property - July 2004
Accounting Standard AASB 140 Investment Accounting Standard AASB 140 Investment Property as amended
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Accounting Standard AASB 140 Investment Property as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2017. It takes into account amendments up to and including 21 January 2015 and was prepared on 20 March 2015 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 140 (July 2004) as amended by other Accounting Standards, which are listed in the Table below.