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FYI Article – Amendments to IFRS 10 and IAS 28: Effective Date Is Being Postponed!

  • IFRS - AcSB Image

Nov 26, 2015

On November 26, 2015, the Accounting Standards Board (AcSB) released an article where it discussed the amendments expected to be issued by the International Accounting Standards Board by the end of the year that would defer the effective date of the amendments to IFRS 10 and IAS 28 until it carries out a planned broader review of the topic.

After the AcSB completes its due process to approve the deferred effective dates, the amendments to IFRS 10 and IAS 28 will be moved to the "IFRSs issued but not yet effective" section of Part I. This means that entities can wait to apply the amendments to IFRS 10 and IAS 28.

Review the article on the AcSB's Web site.

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