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Sunday 21 September 2014

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IFRS Interpretations Committee

Acquisition of an interest under common control


 IFRS Interpretations Committee agenda decision

IAS 28 Investments in Associates and Joint Ventures: Associates and common control

The issue considered is whether it is appropriate to apply the scope exemption for business combinations under common control, by analogy to the acquisition of an interest in an associate or joint venture under common control.

Project stages

Deliberations

Stage completed: January 2013

Deliberations

Expected completion date: May 2013