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Tuesday 03 May 2016

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IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures (2011): Sale or contribution of assets between an investor and its associate or joint venture


 Narrow-scope amendments

IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures (2011): Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

The objective of the project is to address address an acknowledged inconsistency between the requirements in IFRS 10 and those in IAS 28 (2011), in dealing with the sale or contribution of assets between an investor and its associate or joint venture.

Project stages

Issued documents

Stage completed: December 2012
Stage completed: Amendments to IFRS 10 and IAS 28 published 11 September 2014

On 10 August 2015 the IAS issued proposals to postpone the effective date of this amendment to IFRS 10 and IAS 28.


Click here to read the proposals.


Click here to read the press release.

Deliberations