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Saturday 25 October 2014

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Cost of an investment

Exposure Draft [Dec 2007]


 

 Exposure Draft and Comment Letters


 

The International Accounting Standards Board (IASB) published for public comment an exposure draft of proposed amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements.

The exposure draft - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate - was developed in response to comments received on a related exposure draft published in January 2007.

Comments on the exposure draft were due by 26 February 2008. The comment period is now closed.. 

Access the due process documents

 

Due process documents
Exposure Draft:  Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statement [PDF]