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Introduction
The Exposure Draft proposes amendments in the following Standards on below subjects:
| Standard |
Subject of proposed amendment |
| IFRS 1 First-time Adoption of International Financial Reporting Standards |
Subsidiary as a first-time adopter of IFRS Standards |
| IFRS 9 Financial Instruments |
Fees included in the ‘10 percent’ test for derecognition of financial liabilities. |
| Illustrative Examples accompanying IFRS 16 Leases |
Lease incentives |
| IAS 41 Agriculture |
Taxation in fair value measurements |
Invitation to comment
ASB invites comments on the Exposure Draft from the public. The downloadable version is available at: https://resource.cdn.icai.org/55328asb44673.pdf
How to comment
Comments should be submitted using one of the following methods, so as to be received not later than July 8, 2019.
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