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Deloitte e-learning — IAS 28

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European Union formally adopts amendments to IAS 28
11 Feb 2019
The European Union has published a Commission Regulation endorsing 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)'.
IPSASB issues amendments to keep IPSASs in line with IFRSs
31 Jan 2019
The International Public Sector Accounting Standards Board (IPSASB) has released 'Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41)'.
IPSASB releases proposed amendments to keep IPSASs in line with IFRSs
20 Aug 2018
The International Public Sector Accounting Standards Board (IPSASB) has released Exposure Draft 66 'Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41)'.
European Union formally adopts amendments resulting from the 2014-2016 cycle of annual improvements
08 Feb 2018
The European Union has published a Commission Regulation endorsing 'Annual Improvements to IFRS Standards 2014–2016 Cycle'.
EFRAG issues draft endorsement advice on amendments to IAS 28
18 Dec 2017
The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)' in the European Union (EU).
We comment on two IFRS Interpretations Committee tentative agenda decisions
20 Nov 2017
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions on IFRS 15 and IAS 28, as published in the September 2017 IFRIC Update.
IASB publishes editorial corrections
07 Nov 2017
The IASB has published editorial corrections that all relate to 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)' issued in October 2017.
ESMA publishes 21st enforcement decisions report
01 Nov 2017
The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IAS 36 (two decisions), IFRS 11/IFRS 10 (two decisions), IFRS 13/IAS 28, IAS 8/IAS 34, IAS 1/IAS 39, IFRS 10, IFRS 13, IAS 39/IAS 37/IAS 18, IAS 12, and IAS 39.
IASB finalises amendments to IAS 28 regarding long-term interests in associates and joint ventures
12 Oct 2017
The International Accounting Standards Board (IASB) has published 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)' to clarify that an entity applies IFRS 9 'Financial Instruments' to long-term interests in an associate or joint venture that form part of the net investment in the associate or joint venture but to which the equity method is not applied.
EFRAG comment letter on proposed annual improvements to IFRS standards 2015-2017
20 Apr 2017
The European Financial Reporting Advisory Group (EFRAG) has issued its comment letter and feedback statement on the IASB exposure draft ED/2017/1 ‘Annual Improvements to IFRS Standards 2015-2017 Cycle’.

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