IASB stelt wijzigingen IAS 12, IAS 23 en IAS 28 voor

Het consultatiedocument bevat voorgestelde wijzigingen van IAS 12 Income Taxes, IAS 23 Borrowing Costs en IAS 28 Investments in Associates and Joint Ventures. Commentaar kan ingediend worden tot 12 april 2017. Over de drie aanpassingen zegt de IASB:

• The proposed amendments to IAS 12 clarify that an entity should account for all income tax consequences of dividends in the same way, regardless of how the tax arises.
• The Board also proposes to amend IAS 23 to clarify which borrowing costs are eligible for capitalisation as part of the cost of an asset in particular circumstances.
• The proposed amendments to IAS 28 clarify that an entity should apply IFRS 9 Financial Instruments to long-term interests in an associate or joint venture to which it does not apply the equity method.

Meer informatie over de Exposure Draft Annual Improvements to IFRS^® Standards 2015–2017 Cycle is hier te vinden.