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Interests in other entities

This factsheet guides you through some common questions on the 'package of five' standards on group accounting issues published by the IASB, namely IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities and revisions to IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures. Date published: 7 February 2012 (last updated 30 January 2017).