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Saturday 26 July 2014

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IFRS Interpretations Committee

Consolidated and Separate Financial Statements: Contributions to a jointly controlled entity or an associate


 Issues considered but not included in the Annual Improvements to IFRS project

IAS 27 Consolidated and Separate Financial Statements
Contributions to a jointly controlled entity or an associate

The Interpretations Committee received three requests asking for clarification of the accounting when a parent loses control over a subsidiary and that subsidiary is contributed so as to become (part of) a jointly controlled entity (JCE) or an associate.

Project stages

Deliberations

Stage completed: September 2011