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Friday 21 November 2014

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IFRS Interpretations Committee

Disclosure of Interests in Other Entities: Disclosure of summarised financial information about material joint ventures and associates


 Work in progress

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

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

Project stages

Deliberations

Expected completion date: November 2014