1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 28: Investments in Associates and Joint Ventures
  2. IAS 28: Basis for Conclusions
  3. 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. BC37A-BC 46G)
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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. BC37A-BC 46G)

Comparing proposed amendment...
BC37A-BC37I
Deferral of the Effective Date of Amendments to IFRS 10 and IAS 28 (issued in September 2014) (para. BC37J)
Recognition of losses (2003 revision) (paras. BCZ38-BCZ41)
Impairment losses (2008 amendment) (paras. BCZ42-BCZ46)
Retaining the fair value measurement applied by an associate or joint venture that is an investment entity (paras. BC46A-B46G)
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