Exposure Draft 66, Long-Term Interests in Associates and Joint Ventures and Prepayment Features with Negative Compensation | IFAC

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Published: Aug 20, 2018
English

Comments due by:
Oct 22, 2018
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Exposure Draft 66, Long-Term Interests in Associates and Joint Ventures and Prepayment Features with Negative Compensation

This Exposure Draft, Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41), was developed and approved by the International Public Sector Accounting Standards Board^® (IPSASB^®).
The objective of Part I of this Exposure Draft is to propose amendments to IPSAS to converge with the narrow-scope amendments to IAS 28, Investments in Associates and Joint Ventures, made by the IASB in Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28) (issued October 2017).
The objective of Part II of this Exposure Draft is to propose amendments to IPSAS to converge with the narrow-scope amendments to IFRS 9, Financial Instruments, made by the IASB in Prepayment Features with Negative Compensation (Amendments to IFRS 9) (issued October 2017).
Comments are requested by October 22, 2018.

(PDF | 203K)

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