Comments on amendments to IAS 12 ( Income Taxes ) ,IAS 23 ( Borrowing Costs) and IAS 28 (Investments in Associates and Joint Ventures.)
Annual Improvements to IFRS® Standards 2015–2017 Cycle – (16-01-2017) Exposure Draft issued by the International Accounting Standards Board (the Board) on proposed amendments to three Standards for public consultation as part of its annual improvements process. The document contains proposed amendments to IAS 12 Income Taxes, IAS 23 Borrowing Costs and IAS 28 Investments in… Read More »