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Sale or contribution of assets between an investor and its associate or joint venture - amendments to IFRS 10 and IAS 28 (issued in September 2014)(paras. BC190A-BC190O)

Comparing proposed amendment...
BC190A-BC190K
Deferral of the Effective Date of Amendments to IFRS 10 and IAS 28 (issued in September 2014) (paras. BC190L-BC190O)