Effective date of amendments to IFRS 10 and IAS 28

In September 2014 the International Accounting Standards Board (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 this Exposure Draft 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.

Taggar: FAR tycker, Redovisning