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Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36) [Completed]

Comment period ended on January 16, 2015.

Next steps:

The IASB will consider further work on this topic if the PIR of IFRS 13 identifies this as a critical area in which entities have encountered significant problems when implementing the Standard.

Last updated:

July 2016

Overview

The ED details proposals concerning the measurement of investments in subsidiaries, joint ventures and associates at fair value when those investments are quoted in an active market. The proposed amendments clarify that an entity should measure the fair value of quoted investments and quoted CGUs as the product of the quoted price for the individual financial instruments that make up the investments held by the entity and the quantity of financial instruments.

Other developments

July 2016

In July 2016, the IASB removed this project from its Work Plan and the results of this project will now be included in the PIR of IFRS 13.

November 2014

On November 7, 2014, the AcSB issued an ED that corresponds to the IASB’s ED on this topic.

September 2014

On September 16, 2014, the IASB issued for public comment an ED, Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36).

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