ED/ Ind AS/2018/07
Exposure Draft
Amendments to Ind AS 40, Investment Property
(Last date for the comments: July 11, 2018)
Issued by
Accounting Standards Board
The Institute of Chartered Accountants of India
Exposure Draft
Reinstating Fair Value Option (Amendments to Ind AS 40, Investment
Property)
Following is the Exposure Draft of changes proposed in Ind AS 40, Investment Property, issued by the Accounting Standards Board of the Institute of Chartered Accountants of India, for comments.
The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.
How to Comment
Comments should be submitted using one of the following methods, so as to receive not later than July 11, 2018:
1. Electronically: Click on the below mentioned option to submit a comment letter or visit at the following link (Preferred method): http://www.icai.org/comments/asb/
2. Email: Comments can be sent at commentsasb@icai.in
3. Postal: Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi – 110 002
Further clarifications on any aspect of this Exposure Draft may be sought by e-mail to asb@icai.in.
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