Global Standards for the world economy

Thursday 24 September 2020

Banner graphic

Project news

The IASB follows recommendation of the Interpretations Committee

 21 September 2011

Following the IFRS Interpretations Committee's recommendation, the Board agreed that IAS 27 Consolidated and Separate Financial Statements—contributions to a jointly controlled entity or an associate did not meet the criteria for inclusion in Annual Improvements.

For more information, please click here.