Amendments to IFRS 10 and IFRS 28 - Sale or contribution of assets
Initiative
Official name
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28)
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
11.09.2014
Doc. code
Summary
Status
Status
Get a subscription to have access to the whole content.
Current version
Final version
Next step
Entry into force and application
Entry into force
Get a subscription to have access to the whole content.
Application date
Get a subscription to have access to the whole content.
Scope
Relevant for
Get a subscription to have access to the whole content.
Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IFRS 10 - Consolidated Financial Statements
(non-binding, INT)
IAS 28 - Investments in Associates and Joint Ventures
(non-binding, INT)
Source: IASB, Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28), 2014