Norma
12/12/2013

Clarifying the Interrelationship of IFRS 3 and IAS 40 when Classifying Property as Investment Property or Owner-occupied Property

Esclarece o julgamento necessário para classificar propriedades como investimento ou uso próprio conforme IFRS 3 e IAS 40.

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On 12 December 2013, the International Accounting Standards Board issued Annual Improvements to IFRSs 2011–2013 Cycle. The amendments have an effective date of 1 July 2014, but earlier adoption is permitted.

The objective of the amendment was to clarify that judgement is needed to determine whether the acquisition of investment property is the acquisition of an asset, a group of assets or a business combination in the scope of IFRS 3, and that this judgement is based on the guidance in IFRS 3.

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