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Remeasurement of previously held interests - IASB

Date recorded:

At its meeting on December 15-16, 2015, the IASB continued its discussions of the proposed amendments to IFRS 3 and IFRS 11 and tentatively decided that: (i) the proposed amendments should be applied to transactions occurring on or after the effective date with early application permitted. (ii) The comment period for the ED should be 120 days.  In addition, the IASB reviewed the due process steps that it has taken in developing the proposed amendments. All of the IASB members confirmed that they are satisfied that the IASB has completed all of the necessary due process steps on the project to date and therefore instructed the staff to commence the balloting process for the ED of the proposed amendments. No IASB members indicated an intention to dissent.

Review the IASB Update.

Correction list for hyphenation

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