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IAS 27 – Investments of joint venture capital

Issue description

There are no specific requirements in IFRS that address accounting for investments by venture capital organisations, mutual funds, unit trusts and similar entities. As a result, depending on whether an entity has control, joint control, or significant influence over an investee, one of the following Standards is applied:

  • IAS 27 Consolidated and Separate Financial Statements
  • IAS 28 Investments in Associates
  • IAS 31 Interests in Joint Ventures.
IFRIC is considering whether the resulting presentations are the most appropriate and related issues.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.