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.
