Revised Exposure Draft and comment letters—Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to IFRS 1 and IAS 27)

 

On 13 December 2007 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.

The Exposure Draft was open for comment until 26 February 2008.

 

Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

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