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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)
  4. Deferral of the Effective Date of Amendments to IFRS 10 and IAS 28 (issued in September 2014) (para. BC37J)
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

Deferral of the Effective Date of Amendments to IFRS 10 and IAS 28 (issued in September 2014) (para. BC37J)

BC37J In December 2015, the Board decided to defer indefinitely the effective date of the amendments made to IFRS 10 and IAS 28 in September 2014. See paragraphs BC190L-BC190O of the Basis for Conclusions on IFRS 10 Consolidated Financial Statements.

Comparing proposed amendment...
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