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Improvements to IFRS

Date recorded:

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This was a continuation of the discussion from 12 November.

IAS 27

The Board reaffirmed the proposal in the Improvements Exposure Draft that minority interest be presented as a separate component of equity in consolidated financial statements. Classifying minority interest either as a liability or as a separate category between liabilities and equity will be prohibited. The IASB will discuss the implications of this decision for the income statement in December.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.