CERTYNEX IFRS ACADEMY

Where are the disclosures about the nature, extent and financial effects of an entity's interests in joint arrangements found?

In IFRS 11, which details the accounting for joint arrangements and also sets their disclosures in the notes.

In IAS 28, which provides the disclosures for any equity-accounted interest, including joint ventures.

In IFRS 12, which governs these disclosures, IFRS 11 dealing for its part with the classification and accounting of joint arrangements.

In IFRS 10, which sets the disclosures about all of the entity's interests, whether controlled or shared.