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IFRS in Focus — IASB issues exposure draft on accounting for the sale or contribution of assets between an investor and its associate or joint venture

Published on: 26 Feb 2013

This newsletter describes the IASB’s proposed amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures (2011) to clarify the accounting for the sale or contribution of assets by an investor to its associate or joint venture.

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