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Sale or Contribution of Assets between an Investor and its Associates or Joint Ventures—Deferral of effective date - IASB

Date recorded:

At its meeting on July 20, 22 and 23, 2015, the IASB decided:

  1. to propose that the effective date of the September 2014 Amendment, Sale or Contribution of Assets between an Investor and its Associate or Joint Venture, should be deferred for an indefinite period. Early application should continue to be allowed.
  2. that a short comment period of 60 days should be set so that the proposals can be finalized before the effective date of the September 2014 Amendments, ie January 1, 2016.

The IASB expects to issue an Exposure Draft Effective Date of Amendments to IFRS 10 and IAS 28 in early August.

Review the IASB Update.

Related Meeting Notes

Related Interpretations

Correction list for hyphenation

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