In October 2017 the Board issued Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28). To support consistent application 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.

Interpretations Committee

The Interpretations Committee has considered a number of questions submitted to it related to this Standard.

When the Interpretations Committee decides not to add a standard-setting project to the work plan to address a question submitted, it explains why in an agenda decision. In many cases, agenda decisions also include explanatory material that explains how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern described in the agenda decision.

All of the Agenda Decisions that relate to this Standard can be found by expanding the link below.