Global Standards for the world economy

Wednesday 19 December 2018

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IFRS 11 Joint Arrangements—Remeasurement of previously held interests – Obtaining control or joint control in a joint operation that does not constitute a business


 Issues Rejected – Agenda Decision

IFRS 11 Joint Arrangements—Remeasurement of previously held interests – Obtaining control or joint control in a joint operation that does not constitute a business

The Interpretations Committee discussed some transactions involving previously held interests in order to determine whether or not previously held/ retained interests should be remeasured. This page provides further information on the transactions that the Interpretations Committee decided not to add to its agenda. See section ‘Related Projects’ below for a link to other transactions discussed by the Interpretations Committee as part of this project.

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