16. January 2015

ASCG comments on IASB ED/2014/4 and on amendments to IAS 19

The Accounting Standards Committee (IFRS Committee) has finalised its comment letter on the IASB ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value – amend IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 (comment letter to IASB/ to EFRAG).

Further the ASCG wrote a letter to IASB regarding proposed amendments to IAS 19 by the IFRS Interpretations Committee on IAS 19 Employee Benefits – Remeasurement at a plan amendment, curtailment or settlement presented to the IASB at its meeting in January.