Effective date of amendments to IFRS 10 and IAS 28.
International Accounting Standards Committee,issuing body.
IFRS Foundation,sponsoring 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 ISAB has published this Exposure Draft to propose deferring the effective date of that September 2014 amendment indefinitely"--Page 4.
"Comments to be received by 9 October 2015".
"IFRS"--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 ISAB has published this Exposure Draft to propose deferring the effective date of that September 2014 amendment indefinitely"--Page 4.
Revenue
Contracts
Financial statements.
Assets (Accounting)
Liabilities (Accounting)
Disclosure in accounting.
Business enterprises
Cash flow