jueves, 7 de enero de 2016

Desde Inform news PwC UK

Accounting and corporate reporting
IASB postpones accounting changes for associates and joint ventures until completion of broader review
The IASB has postponed the date when entities must change some aspects of how they account for transactions between investors and associates or joint ventures. The postponement applies to changes introduced by the IASB in 2014 through narrow-scope amendments to IFRS 10, 'Consolidated financial statements',and IAS 28, 'Investments in associates and joint ventures'. Those changes affect how an entity should determine any gain or loss it recognises when assets are sold or contributed between the entity and an associate or joint venture in which it invests. The changes do not affect other aspects of how entities account for their investments in associates and joint ventures. The amendment is no longer applicable 1 January 2016. For further details see the press release.
PwC guidance
IFRS News - December 2015/January 2016

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