IAS 28 Investments in Associates and Joint Ventures

In October 2017 the Board issued Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28). To support implementation of the amendments, the Board published an example that illustrates how companies apply IAS 28 and IFRS 9 to long-term interests in associates or joint ventures. The example can be found under the Educational materials tab.

The IFRS Interpretations Committee

The IFRS Interpretations Committee (Committee) has considered a number of issues raised by stakeholders.  

When the Committee rejects an issue, it publishes an Agenda Decision to explain its reasoning. Agenda Decisions often include information that may assist with applying the relevant IFRS Standards. For example, if the Committee concludes that the Standards contain sufficient material to determine the correct accounting, the Agenda Decision might identify relevant paragraphs.

Agenda Decisions that relate to this Standard can be found under the Agenda Decisions tab.

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