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IFRS in Focus — IASB proposes to defer effective date of amendment "Sale of Contribution of Assets between an Investor and its Associate or Joint Venture"

Published on: Aug 11, 2015

This edition outlines the proposed amendments to IFRS 10, Consolidated Financial Statements and IAS 28, Investments in Associates and Joint Ventures set out in ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28, which was issued in August 2015 for public comment. The IASB's ED proposes to defer indefinitely the effective date of the narrow-scope amendment Sale or Contribution of Assets between an Investor and its Associate or Joint Venture.

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