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Accounting for Subsidiaries under the Cost Method and the Equity Method - AcSB

Date recorded:

At its meeting on March 22-23, 2016, the AcSB considered responses from stakeholders to its Exposure Draft and advice from its Private Enterprise Advisory Committee (the Committee) on what changes should be made to the proposals based on that feedback. The AcSB decided to make some limited changes to improve the clarity of the proposals. The AcSB also requested the Committee to provide further input on certain items. The Committee will discuss these issues at its April 2016 meeting.  The AcSB’s discussion will continue at its May 2016 meeting.  The AcSB plans to issue the final amendments in the fourth quarter of 2016.  The amendments will be effective for years beginning on or after January 1, 2018, with earlier application permitted.

Review the executive summary on the AcSB's Web site.

Correction list for hyphenation

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