The deferred 2014 amendments

Learning objectives

• Explain that the 2014 amendments (full gain for a business) have an effective date deferred indefinitely.L4

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• What should be remembered about the 2014 amendments to IAS 28 on the sale or contribution of assets between an investor and its associate or joint venture?L4