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

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.

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