Exposure Draft issued by IPSASB on Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41) for comments

The objective of this Exposure Draft issued by the IPSASB is to propose amendment to the following IPSASs to converge with narrow-scope amendments to the IAS/IFRS:

  • IPSAS 36: with respect to Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)
  • IPSAS 41: with respect to Prepayment features with Negative Compensation (Amendments to IFRS 9)

Comment letter deadline

The Exposure Draft is open for comment until 12th October, 2018

Due process documents
Exposure Draft issued by IPSASB on Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41) for comments  [PDF]