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Thursday 05 March 2015

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IFRS Interpretations Committee

IFRS 12 Disclosure of Interests in Other Entities: Disclosure of summarised financial information about material joint ventures or associates


 Issue rejected (Agenda decision)

IFRS 12 Disclosure of Interests in Other Entities: Disclosure of summarised financial information about material joint ventures or associates

The Interpretations Committee received a request to clarify the requirement to disclose summary financial information on material joint ventures or associates in paragraph 21(b)(ii) of IFRS 12 Disclosure of Interests in Other Entities and its interaction with the aggregation principle in paragraphs 4 and B2–B6 of IFRS 12.

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Deliberations

Completion date: January 2015