The International Accounting Standards Board has published a set of proposed amendments to 11 International Financial Reporting Standards as part of its annual improvements project.
The various proposals range from clarification of the measurement of non-controlling interests in the IASBs business combination standard, IFRS 3, to changes in wording to remove unintended consequences in the interpretation of some other standards.
Register or login for access to this item and much more
All Accounting Today content is archived after seven days.
Community members receive:
- All recent and archived articles
- Conference offers and updates
- A full menu of enewsletter options
- Web seminars, white papers, ebooks
Already have an account? Log In
Don't have an account? Register for Free Unlimited Access