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Exposure Draft – Subsidiaries and Investments

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Sep 24, 2015

On September 24, 2015, the Accounting Standards Board (AcSB) issued an Exposure Draft that proposes to clarify the accounting for a subsidiary and an investment subject to significant influence when the cost method is used. Stakeholders are encouraged to submit their comments by January 6, 2016.

The proposals are intended to provide guidance on how to apply the cost method in Sections 1591, Subsidiaries and 3051, Investments.

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.