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Friday 19 December 2014

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Due Process documentation and DPOC correspondence

Due Process documentation and DPOC correspondence


 Investment Entities: Clarifications to the accounting for interests in investment entities and applying the consolidation exemption (Proposed amendments to IFRS 10 and IAS 28)


Due process document of Investment Entities: Clarifications to the accounting for interests in investment entities and applying the consolidation exemption project.

2014

 

October 2014 Staff e-mail to DPOC [PDF]
October 2014 IASB Meeting paper 4E: Narrow-scope amendments to IFRS 10 and IAS 28: Due process consideration [PDF]
April 2014 Staff e-mail to DPOC [PDF]
April 2014 IASB Meeting paper 12G: Narrow-scope Amendments to IFRS 10 and IAS 28: Summary of Due Process followed [PDF]