Interests in Other Entities
This factsheet guides you through the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates.
Access the standard
- 2023 Issued Standard – IFRS 10
The 2023 Issued Standards include all amendments issued up to and including 1 January 2023.
Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions).
Summary and timeline
Looking for the synopsis? Our IFRS 10 summary and timeline features information on current proposals and a timeline of IASB updates.
Recent amendments
All amendments issued up to and including the publication date of 1 January 2023 are included within the IFRS Foundation’s latest version of the issued standard: 2023 Issued Standard – IFRS 10. Issued amendments may, therefore, have a mandatory effective date that is later than 1 January 2023 – see below for details.
Any amendments issued after 1 January 2023 will not be included in the IFRS Foundation’s 2023 Issued Standards but will be listed below and identified as such.
See the Corporate Reporting Faculty’s annual IFRS factsheets for a more detailed discussion of recent IFRS amendments.
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Annual Improvements to IFRS Accounting Standards — Determination of a ‘De Facto Agent’ (Amendments to IFRS 10)
Mandatory date: Annual periods beginning on or after 1 January 2026. Earlier application is permitted.
IFRS 10 is amended to resolve inconsistency and lack of clarity relating to the determination of a ‘de facto agent’.
Related IFRIC interpretations
ICAEW factsheets and guides
The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.
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