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AcSB Exposure Draft – Effective Date of Amendments to IFRS 10 and IAS 28

  • IFRS - IASB Image

Aug 24, 2015

On August 24, 2015, the Accounting Standards Board (AcSB) issued an Exposure Draft that corresponds to the International Accounting Standards Board (IASB)’s Exposure Draft on this topic. Canadian stakeholders are encouraged to submit their comments by October 9, 2015.

The AcSB proposes to incorporate an amendment to defer the effective date of the narrow-scope amendment, Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (amendments to IFRS 10, Consolidated Financial Statements and IAS 28, Investments in Associates and Joint Ventures).

Review the exposure draft on the AcSB'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.