Show Sections
The Board's intention in developing this Exposure Draft was to reflect only those changes related to its decisions in the second phase of the Business Combinations project, and not to reconsider all of the requirements in IAS 27.
The changes proposed to IAS 27 were concerned primarily with accounting for increases and decreases in ownership interests in subsidiaries after control is obtained and accounting for the loss of control of subsidiaries.
The Exposure Draft was open for comment until 28 October 2005.
