Home » OIC Informa » News

IASB proposes to postpone accounting changes for associates and joint ventures until completion of broader review

In September 2014 the IASB 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 the ED Effective Date of amendments to IFRS 10 and IAS 28 to propose deferring the effective date of that September 2014 amendment indefinitely, until such time as it has finalised amendments, if any, that result from its research project on the equity method. Any proposal to insert an effective date will be exposed for public comment.
The consultation is open for comment until 9 October 2015.

Copyright 2024 Fondazione Organismo Italiano Contabilità | via Poli, 29 | 00187 Roma | Tel. +39 06 6976681 | Fax +39 06 69766830 | C.F. 97269140584 | Privacy | Legal Notice