s beginning on or after January 1 2017 with early adoption permitted Amenlments b !FRS II Jane Arrangomerts Aoccuntrg for .aoausttions of interests Amendmerts to IF RS 11 reqJires that a pirt operator post the acquseon of an interest in a pint ventue in whch the activity of the pint venture is a business a

intangible assets The amendments are effectrint prospects,* for annual periods begerring on or after January 1. 2016 withearly adoption permitted Amendmerts to (AS 16 and /AS 47 Arcata. Beers Rents The amendments change the securing requirements for bdogcal assets that meet the definition 41 tearer plant