Global Standards for the world economy

Friday 15 January 2021

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IFRS Interpretations Committee

Acquisition of an interest under common control

 IFRS Interpretations Committee agenda decision

IAS 28 Investments in Associates and Joint Ventures: Associates and common control

The issue considered is whether it is appropriate to apply the scope exemption for business combinations under common control, by analogy to the acquisition of an interest in an associate or joint venture under common control.

Project stages


Stage completed: January 2013


Expected completion date: May 2013