13. December 2017
The IASB published collective amendments as Annual Improvements to IFRSs (2015-2017 Cycle). This document comprises the following amendments:
Please note, that the proposal for these annual improvements (ED/2017/1) also comprised an amendment to IAS 28; that proposed amendment has been finalised and published as a separate amendment by the IASB on 12 October 2017. Apart from that, the amendment to IFRS 3 was not part of the proposal for these annual improvements, but has been proposed separately – and earlier than ED/2017/1 – on 28 June 2016 as ED/2016/1.
All amendments shall be applied from 1 January 2019. Earlier application is permitted. The document is subject to a charge and available from the IASB only (www.ifrs.org). (For the IASB press release and further background information please follow this link)