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The document contains proposed amendments to IAS 12Income Taxes, IAS 23 Borrowing Costs and IAS 28 Investments in Associates and Joint Ventures.
The proposed amendments to IAS 12 clarify that an entity should account for all income tax consequences of dividends in the same way, regardless of how the tax arises.
The Board also proposes to amend IAS 23 to clarify which borrowing costs are eligible for capitalisation as part of the cost of an asset in particular circumstances.
The proposed amendments to IAS 28 clarify that an entity should apply IFRS 9 Financial Instruments to long-term interests in an associate or joint venture to which it does not apply the equity method.
The deadline for comments is 12 April 2017.