Elimination of Gains or Losses Arising from "Downstream" Transactions (Proposed Amendments to IFRS 10 and IAS 28) - IASB
Date recorded:
At its June 2015 meeting, the IASB decided to suspend work on these proposals and to consider these issues as part of a wider research project on the equity method of accounting.
Review the IASB Update on the IASB's Web site.