Acquisitions and Reporting Entity Issues


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

TitleIssue 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

Comments on IASB ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value

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 dateComment close date
Transactions under common controls for non-public companies December 8, 2009 Closed