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Basis for Conclusions – Subsidiaries and Investments – Sections 1591 and 3051

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Dec 08, 2016

On December 8, 2016, the Accounting Standards Board (AcSB) released this document which sets out how the AcSB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

The final amendments are applicable for annual financial statements relating to fiscal years beginning on or after January 1, 2018, with earlier application permitted.

Download the Basis for Conclusions on the AcSB's website.

Correction list for hyphenation

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