Welcome to the website of the IFRS Foundation and the IASB

Saturday 30 August 2014

Banner graphic

Due Process documentation and DPOC correspondence

Due Process documentation and DPOC correspondence


Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed Amendments to IFRS 10 and IAS 28)


Due Process documentation of the Sale or Contribution of Assets between an Investor and its Associate or Joint  Venture (Proposed amendments to IFRS 10 and IAS 28) project.

2014

 

June 2014 Staff e-mail to DPOC [PDF]
June 2014 IASB Meeting paper 12B:  Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28)–Due process considerations [PDF]
March 2014 Staff e-mail to DPOC [PDF]
March 2014 IASB Meeting paper 12E: Inconsistency with paragraph 31 of IAS 28   [PDF]

2013

 

November 2013 IASB Meeting paper 12E: Inconsistency with paragraph 31 of IAS 28 [PDF]

Related information