Federal Register of Legislation - Australian Government

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AASB 140 - Investment Property - July 2004

Authoritative Version
AASB 140 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2012-1 - Amendments to Australian Accounting Standards – Fair Value Measurement – Reduced Disclosure Requirements - March 2012
Prescribes accounting treatment for investment properties and related disclosure requirements for financial reports.
Administered by: Treasury
General Comments: This compilation represents the Standard as at the making date of the last Amending Standard shown in the Table of Standards.
Registered 10 Jun 2014
Start Date 27 Apr 2012
End Date 03 Jun 2014
Date of repeal 31 Dec 2016
Repealed by AASB 140 - Investment Property - August 2015
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Legislative Instrument Compilation
 
F2014C00797 : Authoritative PDF Document : 0.4MB Primary Document Icon F2014C00797 : ZIP Document : 0.1MB
32 pages