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IASB proposes to defer amendments to IFRS 10 and IAS 28

  • IASB document Image

Aug 10, 2015

The IASB has published an exposure draft (ED) that would defer the effective date of its September 2014 amendments to IFRS 10, “Consolidated Financial Statements,” and IAS 28, “Investments in Associates and Joint Ventures.”

The amend­ments would be deferred in­def­i­nitely until the conclusion of the IASB’s research project on the equity method. Because the effective date of the 2014 amendments is currently January 1, 2016, the IASB would need to finalize the deferral by December 31, 2015. Early adoption would continue to be permitted.

Comments on the proposal are due by October 9, 2015. For more information, see Deloitte's IFRS in Focus newsletter as well as the ED and press release on the IASB’s Web site.

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