Date: 21 novembre 2018
ANC comments on IFRS-IC tentative decisions in September 2018
ANC comments on IFRS-IC tentative decisions in September 2018 relating to :
IFRS 9 and IAS 39 – Application of the highly probable requirement in a cash flow hedge relationship
IFRS 11 and IFRS 16 – Lease liabilities in relation to a joint operator’s interest in a joint operation