Welcome to the website of the IFRS Foundation and the IASB

Thursday 23 October 2014

Banner graphic

Project news


The Interpretations Committee discussed paragraph 32 of IAS 28 Investments in Associates and Joint Ventures

 23 January 2013


The Interpretations Committee observed that paragraph 32 of IAS 28 Investments in Associates and Joint Ventures has guidance on the acquisition of an interest in an associate or joint venture and does not distinguish between acquisition of an investment under common control and acquisition of an investment from an entity that is not under common control.

For more information, please click here.