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Exposure Draft “Amendments to the Fair Value Option for Investments in Associates and Joint Ventures Proposed amendments to IAS 28”, Traditional Chinese Version , Now open for Comment (3 July 2026)
Taiwan Financial Reporting Standards Committee has completed its review process forExposure Draft “Amendments to the Fair Value Option for Investments in Associates and Joint Ventures Proposed amendments to IAS 28”,  Traditional Chinese Version. For translation quality, the translation draft is now open for comment until 3 July 2026. Please submit any comments via email to tifrs@ardf.org.tw