19. November 2015
The IASB today published a Exposure Draft on the Annual Improvements to IFRSs 2014-2016 Cycle. The draft covering proposed amendments to
– IFRS 1 First-time Adoption of International Financial Reporting Standards,
– IFRS 12 Disclosure of Interest in Other Entities and
– IAS 28 Investments in Associates and Joint Ventures.
Comments on this IASB exposure draft need to be received by 17 Februrary 2016 and should be submitted electronically (IASB press release).