CASE STUDY: IFRS 10
Scenario An investor holds 48 per cent of the equity (and related voting rights) of an investee. Th...
IFRS 3 — UNREPLACED AND VOLUNTARILY REPLACED SHARE-BASED PAYMENT AWARDS
Issue: The IFRIC received requests to clarify the measurement of unreplaced and voluntarily replaced...
INVESTMENT ENTITY – IASB UPDATES
January 20, 2012 In February and March 2012 the IASB and the FASB will hold round-table discussions ...