AcSB Exposure Draft: Subsidiaries and Investments

Participate in the Accounting Standards Board (AcSB) webinar to obtain an understanding of the proposals included in the AcSB Exposure Draft: “Subsidiaries and Investments”.

The proposals clarify the accounting for a subsidiary and an investment subject to significant influence when the cost method is used. The AcSB issued the Exposure Draft in September 2015.

  • Why this project on the cost method was undertaken;
  • What the proposed principle is for determining the initial measurement of a subsidiary;
  • How to measure the “cost” a subsidiary and investment subject to significant influence;
  • How to account for a change in an investor’s interest in an investee; and
  • How you can share your views on these proposals.

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On Demand Date: October 22, 2015
Webinar Date: October 21, 2015
Duration: 60 Minutes

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