Amendments to IPSAS 36, Investments in Associates and Joint Ventures, and IPSAS 41, Financial Instruments
Jan 30, 2019 | Handbooks, Standards, and Pronouncements
Amendments to IPSAS 36 and IPSAS 41, 2018 comprises: Part I: Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36); and Part II: Prepayment Features with Negative Compensation (Amendments to IPSAS 41). Amendments in Part I and II arise from consideration of the annual improvements and narrow scope amendments projects of the IASB.
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