Global Standards for the world economy

Thursday 13 December 2018

Banner graphic

IAS 28 Investments in Associates and Joint Ventures—Fund manager’s assessment of significant influence


 Issues rejected

IAS 28 Investments in Associates and Joint Ventures—Fund manager’s assessment of significant influence

The Interpretations Committee received a request to clarify whether, and, if so, how, a fund manager assesses significant influence over a fund that it manages and in which it has an investment. 

Project stages