Interests in Other Entities
This factsheet guides you through the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates.
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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.
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The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.
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