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IASB defers effective date of September 2014 amendments to IFRS 10 and IAS 28

  • IASB document Image

Dec 17, 2015

The IASB has indefinitely deferred the effective date of its September 2014 amendments to IFRS 10, "Consolidated Financial Statements," and IAS 28, "Investments in Associates and Joint Ventures."

The IASB plans to redeliberate the ef­fec­tive date after it has completed its re­search project on the equity method. Early adoption of the September 2014 amendments continues to be permitted.

For more information, see the press release and the amendments on the IASB's Web site.

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