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Effective date of amendments to IFRS 10 and IAS 28 — Due process

Date recorded:

In August 2015, the IASB issued exposure draft ED/2015/7, Effective Date of Amendments to IFRS 10 and IAS 28. For an overview of the proposals, see our IFRS in Focus newsletter

In this session, the staff sought permission to publish the final amendment resulting from the exposure draft which defers the effective date of the September 2014 amendment for an indefinite period.

Subject to approval by the IASB, the staff expect to have the amendment ready to be issued in December 2015, ensuring that it is published before the effective date of the September 2014 amendment, which is 1 January 2016.

Staff also asked if any of the IASB members planned to dissent from the publication of the amendment.

In the Board meeting the IASB gave a unanimous permission to publish the final amendment. There was no indication of dissent amongst Board members.

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.