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Deloitte comment letter on proposals to address the conflict between IFRS 10 and IAS 28 in relation to elimination of profits

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EFRAG endorsement status report 11 February 2019
11 Feb 2019
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)'.
EFRAG endorsement status report 12 December 2018
12 Dec 2018
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Definition of Material (Amendments to IAS 1 and IAS 8)'.
EFRAG endorsement status report 12 September 2018
12 Sep 2018
The endorsement status report has been updated to reflect the Accounting Regulatory Committee ('ARC') votes by written procedure on amendments to IAS 28 regarding 'Long-Term Interest in Associates and Joint Ventures'.
Deloitte e-learning — IAS 28
30 Aug 2018
This Deloitte e-learning module provides training in the background, scope and principles under IAS 28 'Investments in Associates and Joint Ventures' (2011), and the application of this Standard. The module also incorporates amendments to IAS 28 issued in October 2017. Topics covered include the identification of an investee's status as a subsidiary, associate, joint venture or passive investment, the application of the equity method, and accounting for investments in associates in consolidated financial statements.
EFRAG endorsement status report 24 April 2018
24 Apr 2018
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Long-term Interests in Associates and Joint Ventures'.
EFRAG endorsement status report 8 February 2018
08 Feb 2018
The endorsement status report has been updated to reflect that the European Union has formally adopted the amendments resulting from the 2014-2016 cycle of annual improvements.
EFRAG endorsement status report 15 December 2017
15 Dec 2017
The endorsement status report has been updated to reflect that the IASB has issued 'Annual Improvements to IFRS Standards 2015-2017 Cycle' and that EFRAG has published draft endorsement advice on 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)'.
Deloitte comment letter on tentative agenda decision on IAS 28 — Contributing property, plant and equipment to an associate
20 Nov 2017
We agree with the IFRS Interpretations Committee's decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.
Need to know — IASB issues 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)'
19 Oct 2017
This newsletter discusses the IASB's amendments to IAS 28 relating to long-term interests in associates and joint ventures.
EFRAG endorsement status report 12 October 2017
12 Oct 2017
This endorsement status report update reflects the issuance of 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)' and 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)' on 12 October 2017. Final endorsement of the amendments is currently expected in 2018.

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