This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IAS 28 — Partial use of fair value for measurement of associates

Date recorded:

The staff informed the IFRIC about the decision of the IASB at the February meeting to include this amendment to IAS 28 Investments in Associates as part of the final IFRS on Joint Ventures (and consequential amendments to IAS 28) to avoid the potential confusion of two successive changes related to the same issue (with different effective dates).

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.