IASB publishes exposure draft addressing transfers of investment property

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IASB defers effective date of amendment ‘Sale or Contribution of Assets between an Investor and its Associate or Joint Venture’

23 December 2015

This edition outlines the recent amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures titled Effective Date of Amendments to IFRS 10 and IAS 28 which were issued in December 2015.

The IASB issues amendments that postpone 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 original amendment remains permitted.

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