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Friday 01 August 2014

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The IASB directed the staff to conduct more analysis as to whether an investor should recognise its share of other net asset changes of the investee in the investor's profit or loss or other comprehensive income

 05 November 2013


During their October meeting, the IASB directed the staff to conduct more analysis as to whether an investor should recognise its share of other net asset changes of the investee in the investor's profit or loss or other comprehensive income.

In particular, the IASB directed the staff to include an analysis of how these options are applied to share-based payment transactions.