Acquisitions and Reporting Entity Issues
Topic
Acquisitions and Reporting Entity Issues
Lead / Co-Lead
Japan / China
Working Group members
Australia, Hong Kong, India, Indonesia, Iraq, Korea, Macao, Malaysia, New Zealand, Pakistan, Philippines, Saudi Arabia, Singapore, Sri Lanka, Thailand, Uzbekistan
Project description
The aim of the Working Group is to consider IASB proposals on Acquisition accounting and Reporting Entity issues involving topics such as: Consolidations, Separate Financial Statements, Interests in Associates and Interests in Joint Ventures with a view to providing the IASB with constructive input to its standard-setting process and communicating the views of AOSSG members to the IASB.
Submissions to IASB
| Title | Issue Date |
|---|---|
|
Comments on IASB ED/2016/1 Definition of a Business and Accounting for Previously Held Interests |
October 31, 2016 |
|
Comments on IASB ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 |
October 13, 2015 |
|
January 16, 2015 |
|
|
Comments on IASB Request for Information Post-Implementation Review of IFRS 3 Business Combinations |
July 22, 2014 |
|
Comments on IASB Discussion Paper ED/2013/1 Equity Method in Separate Financial Statements |
February 7, 2014 |
|
Comments on IASB Exposure Draft ED/2011/4 Investment Entities |
January 4, 2012 |
| Comments on IASB’s Project on Consolidated Financial Statements |
December 14, 2010 |
Request For Comments
| Title | Issue date | Comment close date |
|---|---|---|
| Transactions under common controls for non-public companies | December 8, 2009 | Closed |