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).

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