Global Standards for the world economy

Friday 04 December 2020

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Exposure Draft (AUG 2015)


 Exposure Draft and Comment letters


The International Accounting Standards Board (IASB) published on 10 August 2015 for public consultation a proposal to postpone the date when entities must change some aspects of how they account for transactions between investors and associates or joint ventures.

The proposed postponement would apply to changes introduced by the IASB in 2014 through narrow-scope amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures.  Those changes affect how an entity should determine any gain or loss it recognises when assets are sold or contributed between the entity and an associate or joint venture in which it invests.  The changes do not affect other aspects of how entities account for their investments in associates and joint ventures.

The proposed postponement would remove the current requirement to make these particular changes by 2016.  Instead, entities could wait until after the IASB has carried out a planned broader review that may result in the simplification of accounting for such transactions and of other aspects of accounting for associates and joint ventures.

Comment letters


View the Comment letters.

 

Due process documents
Exposure Draft: Effective Date of Amendments to IFRS 10 and IAS 28 [PDF]
Exposé-sondage: Date d’entrée en vigueur des modifications d’IFRS 10 et d’IAS 28 (French) [PDF]
Date limite de réception des commentaires : le 9 octobre 2015
公開草案: IFRS第15号の明確化 (Japanese) [PDF]
コメント期限:2015年10月28日
Proyecto de Norma: Fecha de Vigencia de las Modificaciones a las NIIF 10 y NIC 28 (Spanish) [PDF]
Recepción de comentarios hasta el 9 de octubre de 2015










Project contacts

April Pitman
Senior Technical Manger
Email: apitman@ifrs.org