IFRS® Standards

Annual Improvements 2015 – 2017 — Long-term Interests in Associates and Joint Ventures (Amend IAS 28)

Summary

<p>The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board&rsquo;s (IASB) project to amend three International Financial Reporting Standards (IFRSs) as part of its 2015 &ndash; 2017 Annual Improvements project.</p>

Staff Contact(s)

Katherine Knowlton, CPA, CA

Principal, Accounting Standards Board

Disclaimer

This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.