IAS 28 Investments in Associates and Joint Ventures: Purchase in stages
Following the IFRS Interpretations Committee's recommendation, the Board agreed that this issue did not meet the criteria for inclusion in Annual Improvements.
The Board asked the Interpretations Committee to further analyse whether and where changes in the net assets of an associate, other than the investor's share of profit or loss distributions and other comprehensive income, should be recognised in the investor's financial statements and to recommend how the Board might address this issue in the short term.