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Long-term Interests in Associates and Joint Ventures - IASB

Date recorded:

At its meeting on June 21-22, 2017, the IASB continued to discuss the proposed amendments to IAS 28 Investments in Associates and Joint Ventures. Specifically, it discussed transition requirements for first-time adopters and due process steps. The Board tentatively decided not to provide first-time adopters with any transition requirements other than those already included in IFRS 1 First-time Adoption of International Financial Reporting Standards. The Board expects to issue the amendments to IAS 28 in September 2017.

Review the IASB Update on the IASB's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.