Changes to a plan of sale (amendment 2011) (para. BC72A)

BC72A During its redeliberation of the exposure draft ED 9 Joint Arrangements the Board decided that if a disposal group or non-current asset that ceases to be classified as held for sale is a subsidiary, a joint operation, a joint venture, an associate, or a portion of an interest in a joint venture or associate, an entity should amend its financial statements for the periods since the classification as held for sale was made.