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The International Accounting Standards Board (IASB) has published this Exposure Draft of proposed amendments to introduce guidance on the accounting, by a joint operator, for the acquisition of an interest in a joint operation, as defined in IFRS 11 Joint Arrangements, in which the activity of the joint operation constitutes a business, as defined in IFRS 3 Business Combinations.

Invitation to comment

ASB invites comments on the said Exposure Draft from the public. The downloadable version of the Document is available at: http://www.ifrs.org/Current-Projects/IASB-Projects/Acquisition-Joint-Operation/Exposure-Draft-December-2012/Documents/ED-2012-7.pdf

Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than March 20, 2013. Comments can also be sent by e-mail at asb@icai.org or edcommentsasb@icai.org.



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