CERTYNEX IFRS ACADEMY

In which standard are the disclosures about the nature, risks and summarised financial information of interests in associates and joint ventures found?

In IAS 28, which brings together the definition of the associate, the equity method and all the related disclosures.

In IFRS 12, whereas IAS 28 defines the associate and governs the equity method.

In IFRS 10, which deals with the disclosures about all of the investor's interests in other entities, associates included.

In IFRS 9, which provides the disclosures about interests in equity-accounted entities as part of financial instruments.