bug_134.html

<style>

  div {
    background: #F00;
    position: absolute;
    width: 100%;
    height: 100%;
    perspective: 0px;
    left: 0;
  }

  iframe {
    display: block;
    position: absolute;
    width: 100%;
    height: 100%;
    transform: translate3d(0px, 0px, 0px);

    /* Not visible: */
    background: #00F;
    border: 4px solid #0F0;

  }

</style>

<div>
  <iframe src="data:,XXX"></iframe>
</div>