IASB postpones accounting changes for associates and joint ventures until completion of broader review

The IASB has postponed the date when entities must change some aspects of how they account for transactions between investors and associates or joint ventures.

The postponement applies to changes introduced by the IASB in 2014 through narrow-scope amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures.

The amendment can be accessed here.