CERTYNEX IFRS ACADEMY

Among these facts about a property, which can evidence a change in use, as opposed to a mere management intention? (More than one answer possible.)

The entity starts to occupy the building itself, which was previously leased.

The chief executive states that he is considering occupying the building one day, with no further step.

The entity begins developing a property with a view to selling it.

An unapproved internal strategic plan mentions a possible reassignment of the property.

The entity's occupation of the building ends.