IASB defers the effective date of September 2014 amendments to IFRS 10 and IAS 28
Dec 17, 2015
On December 17, 2015, the International Accounting Standards Board (IASB) published final amendments to IFRS 10 'Consolidated Financial Statements' and IAS 28 'Investments in Associates and Joint Ventures'. The amendments defer the effective date of the September 2014 amendments to these standards indefinitely until the research project on the equity method has been concluded.
Earlier application of the September 2014 amendments continues to be permitted.
For additional information, please click for:
- IASB press release (link to IASB Web site)
- Access to the amendment on the IASB Web site
- Our project page on the amendments
