Elimination of Gains or Losses Arising from "Downstream" Transactions (Proposed Amendments to IFRS 10 and IAS 28) - IASB
Date recorded:
At its meeting on January 21-23, 2014, the IASB staff explained the due process steps undertaken by the IASB in advance of publishing an ED. The IASB agreed that: (i) the ED should have a comment period of 120 days; and (ii) all of the due process requirements to date have been complied with.
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