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