EFRAG

The IASB proposes to apply the amendment retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.

In its draft comment letter, EFRAG welcomes and supports the amendment, and believes it will reduce divergence in practice and, therefore, improve the quality of financial reporting under IFRS in regard to investment properties.

EFRAG requests comments on the draft comment letter by 15 March 2016.

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