The International Accounting Standards Board (IASB) issued Long‑term Interests in Associates and Joint Ventures (Amendments to IAS 28) in October 2017. To support consistent application of the amendments, the IASB 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 of the 'How we help support consistent application of IFRS Accounting Standards' page.
IFRS Interpretations Committee
The Interpretations Committee has considered some stakeholders' questions related to the Standard.
The Interpretations Committee explains in an agenda decision why it has not proposed a standard-setting project for the work plan. In many cases, agenda decisions also explain how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern that prompted a review of the Standard.
The Agenda Decisions that relate to this Standard can be found by expanding the link below.
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