Friday 18 April 2014
Agenda paper 12A: IFRS IC; Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28): Sweep issue [PDF]
Agenda paper 12B: IFRS IC; IAS 28 – Elimination of gains from ‘downstream’ transactions: Due process consideration [PDF]
Agenda paper 12C: IFRS IC; Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11): Sweep issues [PDF]
Elimination of gains arising from ‘downstream’ transactions
Elimination of gains arising from a transaction between a joint venturer and its joint venture
© IFRS Foundation.