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Deloitte e-learning — IAS 28

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IAS 28 — Contributing property, plant and equipment to an associate
Jan 16, 2018 12:00 PM
The staff recommended that the Committee finalise a tentative decision not to add to its agenda a project to interpret how an entity accounts for a transaction in which it contributes property, plant and equipment to a newly-formed associate in exchange for shares in that associate.
IAS 28 — Acquisition of an associate or joint venture from an entity under common control
Sep 12, 2017 02:35 PM
The Committee will be asked to finalise the agenda decision. Eleven comment letters were received and the responses were mixed: five agreed with the IC, five disagreed and one had mixed views.
IAS 28 — Contributing property, plant and equipment to an associate
Sep 12, 2017 10:10 AM
This is a new issue. The IC received a request to clarify how an entity accounts for a transaction in which it contributes property, plant and equipment (PPE) to a newly-formed associate in exchange for shares in that associate.
IFRS implementation issues
Jun 22, 2017 08:00 AM
The Board discussed (1) amendments to IAS 28: Transition requirements for first-time adopters and due process steps and (2) IAS 8: Accounting policy changes resulting from agenda decisions.
IAS 28 — Associate or joint venture and common control
Jun 13, 2017 03:25 PM
The IC reconsidered this issue because according to the Board’s latest work plan, neither of the following projects address this matter as originally intended: (1) how an entity accounts for the acquisition of an interest in an associate or joint venture from an entity under common control; or (2) applying IAS 28 (which lacks a scope exception for such an acquisition) to account for for the transaction.
IAS 28 — Significant influence: Fund manager acting as an agent
Mar 14, 2017 04:00 PM
The Committee was asked to finalise the (negative) agenda decision on this issue.
IFRS implementation issues
Nov 15, 2016 03:45 PM
The purpose of this session was to discuss (1) IFRS 9 Financial Instruments and IAS 28 Investments in Associates and Joint Ventures—Long-term interests — Due process steps: Agenda paper 12A and (2) Property, Plant and Equipment: Proceeds before Intended Use — Due process steps: Agenda paper 12B
IAS 28 — Fund manager’s significant influence over a fund
Nov 08, 2016 04:10 PM
The purpose of this session was to update the Interpretations Committee (IC) with a summary of the issue to clarify whether, and how, a fund manager assesses if it has significant influence over a fund that it manages and in which it has a direct investment. The IC decided not to add this issue to its agenda.
IAS 28 Investments in Associates and Joint Ventures; IFRS 9 Financial Instruments — Measurement of interests in associates and joint ventures that, in substance, form part of the net investment — Agenda paper 4
Sep 07, 2016 08:30 AM
The purpose of this session is to discuss the staff analysis and recommendation on presentation and disclosure requirements; the inclusion of an illustrative example; the transition requirements; and the effective date. The staff will also seek permission to ballot the draft Interpretation (subject to the discussion not raising significant concerns).
IFRS 9 and IAS 28 — Accounting for long-term interests
May 10, 2016 08:05 AM
The staff recommend issuing an agenda decision that will provide clarity regarding the measurement of interests in associates and joint ventures that, in substance, form part of the net investment.

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