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IASB proposes deferring the effective date of September 2014 amendments to IFRS 10 and IAS 28

  • IFRS - IASB Image

Aug 10, 2015

On August 10, 2015, the International Accounting Standards Board (IASB) published an Exposure Draft (ED) to postpone the effective date of proposed amendments to IFRS 10 "Consolidated Financial Statements" and IAS 28 "Investments in Associates and Joint Ventures".

The amendments proposed in ED/2015/7, Effective Date of Amendments to IFRS 10 and IAS 28  aim at deferring the effective date of the September 2014 amendments of these standards indefinitely until the research project on the equity method has been concluded. The IASB suggests that earlier application of the September 2014 amendments should continue to be permitted. Comments are requested by October 9, 2015.

Review the IASB press release on the IASB's Web Site.

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