Presentation of items of other comprehensive income arising from equity accounted investments
The Interpretations Committee was asked to clarify the requirements in paragraph 82A of IAS 1 for presenting an entity's share of the other comprehensive income (OCI) of associates and joint ventures accounted for using the equity method. This issue arose because there was confusion about how the wording in the Standard was to be interpreted. In particular, questions were raised about whether the IASB intended in its June 2011 amendments to IAS 1 to require the presentation of the share of the OCI arising from equity method investments separately by nature, or in aggregate as a single line item.
The final amendments were published in December 2014 as part of the Disclosure Initiative (Amendments to IAS 1).