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Wednesday 16 April 2014

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IFRS Interpretations Committee

Investments in Associates and Joint Ventures: Purchase in stages-fair value as deemed cost


 Issues considered but not included in the Annual Improvements to IFRS project

IAS 28 Investments in Associates and Joint Ventures: Purchase in stages

Following the IFRS Interpretations Committee's recommendation, the Board agreed that this issue did not meet the criteria for inclusion in Annual Improvements.

The Board asked the Interpretations Committee to further analyse whether and where changes in the net assets of an associate, other than the investor's share of profit or loss distributions and other comprehensive income, should be recognised in the investor's financial statements and to recommend how the Board might address this issue in the short term.

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Deliberations

Stage completed: Non AIP (2010-2012)

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