We very much welcome the opportunity to provide comments to this Exposure Draft. In view of the on-going review of the equity-accounting mechanism and the circumstances when it should be used, we fully support the proposal to defer the effective date of these amendments to a date to be determined by the IASB in order not to have conflicting guidance in the near future requiring a restatement of issued financial statements.


Comment Letter on the Exposure Draft-Deferral of effective date of amendments to IFRS 10 and IAS 28 (PDF)

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