Welcome to the website of the IFRS Foundation and the IASB

Thursday 18 December 2014

Banner graphic

IFRS Interpretations Committee

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


 Issue rejected (Agenda decision)

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

Completion date: November 2014