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Comment deadline on ED/2014/4 on the unit of account for measuring investments in subsidiaries, joint ventures and associates

When 16 Jan 2015
from to
Where Comment deadline
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The International Accounting Standards Board (IASB) published ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13) on 16 September 2014.

The proposed amendments would clarify that the unit of account for investments in subsidiaries, joint ventures and associates is the investment as a whole, and would add an additional illustrative example to IFRS 13 Fair Value Measurement.

Comments are requested by 16 January 2015.

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