Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

Proposed amendments to IFRS 10 and IAS 28.

Comments to be received by 23 April 2013.

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Proposed amendments to IFRS 10 and IAS 28	Download

To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.

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Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

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