Featured factsheet
‘Interests in Other Entities’ guides you through the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates.
Access the standard
- 2023 Issued Standard – IFRS 11
The 2023 Issued Standards include all amendments issued up to and including 1 January 2023.
Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions).
Summary and timeline
Looking for the synopsis? Our IFRS 11 summary and timeline features information on current proposals and a timeline of IASB updates.
Related IFRIC interpretations
IFRIC 5 Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
Provides guidance on how a contributor to a decommissioning fund should account for its interest in a fund.
ICAEW factsheets and guides
The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.
eBooks
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Other resources
Further support
Corporate reporting resources
Practical resources including factsheets, online guides and webinars on financial and non-financial reporting.
Browse the collections
Technical Advisory Services
Our experienced advisors can help you with technical questions.
Get in touch
Library and Information Service
Expert help with research and access to trustworthy, professional sources.