V1.3 Updates to FAR applicable in 2017 Q1

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January 31, 2017 at 4:29 pm #1451273

AR
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The three updates – LCNRV, DTA-DTL only Non-current, and Prospective application of equity method in step acquisition – are they being tested in 2017 Q1? Or do they kick in with the new test format? I also read about change in recognition of bond acquisition cost- any input about this change will be highly appreciated.

Thank you in advance.

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February 1, 2017 at 6:32 am #1451619

Anonymous
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Link to these updates?
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