This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Effective date of amendments to IFRS 10 and IAS 28 — Due process

Date recorded:

In August 2015, the IASB issued exposure draft ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28. For an overview of the proposals, see our Need to know newsletter.

In this session, the staff seek permission to publish the final amendment resulting from the exposure draft which defers the effective date of the September 2014 amendment for an indefinite period.

Subject to approval by the IASB, the staff expect to have the amendment ready to be issued in December 2015, ensuring that it is published before the effective date of the September 2014 amendment, which is 1 January 2016.

Staff also ask if any of the IASB members plan to dissent from the publication of the amendment.

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.