AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
94Paragraph 85B is amended as follows (new text is underlined and deleted text is struck through):
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94 Paragraph 85B is amended as follows (new text is underlined and deleted text is struck through):
85B … An entity is permitted to apply the amendments to investment property under construction from any date before 1 January 2009 provided that the fair values of investment properties under construction were determined measured at those dates. …