IFRS in Focus — IASB issues an Interpretation and minor changes to IFRS
This newsletter describes a new Interpretation and a batch of minor amendments the IASB has recently made to IFRS:
- Transfers of Investment Property (Amendments to IAS 40).
- IFRIC 22, Foreign Currency Transactions and Advance Consideration.
- Annual Improvements — the 2014–2016 Cycle.