Remeasurement of previously held interests - IASB

Date recorded:

At its meeting on September 20, 2017, the IASB tentatively decided to finalize, without re-exposing, the following proposed amendments: Accounting for previously held interests (amendments to IFRS 3, Business Combinations and IFRS 11, Joint Arrangements).

The Board tentatively decided to require entities to apply the amendments to annual reporting periods beginning on or after January 1, 2019, with earlier application permitted.

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

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