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IFRS 10/IAS 28 — Sale or contribution of assets between an investor and its associate or joint venture

Date recorded:

The project manager provided background of the paper explaining that it contains a summary of the proposed amendments and that the changes introduced to the existing standards are not fundamental.

A tentative decision was made that the effective date be 1 January 2015.

The IASB concluded that due process had been followed and that re-exposure was not necessary. The IASB confirmed that the amendment would be issued in Q1 2014.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.