EU endorsement of Annual Improvements to IFRS Standards 2014-2016 Cycle

Tags: IFRS

The Amendments are effective for annual periods beginning on or after 1 January 2017 and 1 January 2018, with earlier application permitted for some amendments.

The objective of the Amendments is to address non-urgent but necessary issues discussed by the IASB during the project cycle that began in 2014 on areas of inconsistency in IFRS Standards or where clarification of wording is required. The Amendments relate to the following IFRS Standards:

  • IAS 28 Investments in Associates and Joint Ventures
  • IFRS 1 First-time Adoption of International Financial Reporting Standards
  • IFRS 12 Disclosure of Interests in Other Entities

See the Commission Regulation in English or Danish for further details. The amendments are incorporated in the relevant sections of the standards in dib.


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