Global Standards for the world economy

Wednesday 19 June 2019

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Project news


Project update July 2015

 27 July 2015


The IASB met on 23 July to discuss how to proceed with the measurement proposals included in the Exposure Draft (ED) ‘Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value’ (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13).

The IASB decided that further research should be undertaken with respect to the fair value measurement of investments in subsidiaries, associates and joint ventures that are quoted in an active market. The IASB also decided that further research should be undertaken on the measurement of the recoverable amount of cash-generating units on the basis of fair value less costs of disposal when the cash-generating unit is an entity that is quoted in an active market.

Ten IASB members agreed with this decision. Four members disagreed.

Next steps

The IASB will continue its discussion on the topic at future meetings.




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