IAS Plus Newsletter on amendments to IFRS 1 and IAS 27
01 Jun 2008
Deloitte's IFRS Global Office has published a special edition IAS Plus Newsletter on Amendments to IFRS 1 and IAS 27.
The amendments provide relief for first-time adopters when measuring the cost of investments in subsidiaries, associates, and jointly controlled entities. IAS 27 has been amended to change the rules for recognition of dividend revenue from subsidiaries, associates, and jointly controlled entities, and for measuring the cost of investments arising in certain group reorganisations. Our News Story of 22 May 2008 announced these revisions.
Click to view IAS Plus Newsletter on Amendments to IFRS 1 and IAS 27 (PDF 102k). You will find all Past IAS Plus Newsletters Here.