Effective date of amendments to IFRS 10 and IAS 28 /
International Accounting Standards Board,issuing body.
IFRS Foundation,issuing body.
"In September 2014 the International Accounting Standards Board (ISAB) issued Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28). The IASB has published this Exposure Draft to propose deferring the effective date of that September 2014 amendment indefinitely"--Page 4.
"December 2015."--Cover
"International Financial Reporting Standard."--Cover
"In September 2014 the International Accounting Standards Board (ISAB) issued Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28). The IASB has published this Exposure Draft to propose deferring the effective date of that September 2014 amendment indefinitely"--Page 4.
Accounting
Financial statements
Financial statements, Consolidated
Subsidiary corporations
Related party transactions
Disclosure in accounting.
Investments
Contracts
Joint ventures