Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

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

9 September 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 issued an exposure draft that 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".
  • Early application of the amendment remains permitted.
  • Comments on the proposed amendments are requested by 9 October 2015.
IASB proposes to defer effective date of amendment "Sale or Contribution of Assets between an Investor and its Associate or Joint Venture". 9 September
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