Amendments to IFRS 10 and IAS 28: Recommendation to postpone the Endorsement Process

EFRAG has recommended to the European Commission to postpone the endorsement process on the amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture until the IASB’s project on Elimination of gains or losses arising from transactions between an entity and its associate or joint venture is completed.