Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28) - IASB
Date recorded:
Most recently, at its meeting on February 18-20, 2015, the members of the IASB confirmed that they are satisfied that the IASB has complied with the necessary due process steps to date and therefore instructed the staff to begin the balloting process for the ED.
Review the IASB Update.