Global Standards for the world economy

Tuesday 15 October 2019

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The IASB agreed that the issue did not meet the criteria for inclusion in Annual Improvements

 19 May 2011


Following the IFRS Interpretations Committee's recommendations, the Board agreed that five issues did not meet the criteria for inclusion in Annual Improvements, including IAS 36: accounting for impairment testing of goodwill when non-controlling interests are recognised.

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