Comments on the Exposure Draft "Definition of a Business and Accounting for Previously Held Interests Proposed amendments to IFRS 3 and IFRS 11"
October 31, 2016
On October 31, 2016, the JICPA submitted comments on the Exposure Draft "Definition of a Business and Accounting for Previously Held Interests Proposed amendments to IFRS 3 and IFRS 11"
JICPA's comment letter to the IASB can be obtained at:
https://jicpa.or.jp/specialized_field/files/4-11-0-2e-20161031.pdf