classification from ias 40 to ifrs 5 Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › classification from ias 40 to ifrs 5 This topic has 0 replies, 1 voice, and was last updated 9 years ago by cueisheng. Viewing 1 post (of 1 total) Author Posts November 26, 2016 at 3:00 am #351522 cueishengMember Topics: 6Replies: 6☆ when i classified invesment property as held for sale, is there any measurement exception to just measure it at fair value but not fair value less cost to sell? Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In