Consolidations, Joint Arrangements and Investments in Associates (IFRS 10/AASB 10/IFRS 11/AASB 11/IAS 28/AASB 128)

This page contains resources to guide you through the financial reporting requirements when dealing with consolidations, joint arrangements and investments in associates.



Corporate Reporting Insights

BDO's monthly newsletter, Corporate Reporting Insights, keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.

Joint arrangements and associates
Separate financial statements

BDO Global IFRS Resources

BDO Global IFRS Resources

The following publications have been produced by the BDO Global IFRS group:

► IFRS at a Glance

A high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

  • IFRS 10 Consolidated Financial Statements
  • IFRS 11 Joint Arrangements 
  • IFRS 12 Disclosure of Interests in Other Entities
  • IAS 27 Separate Financial Statements
  • IAS 28 Investments in Associates and Joint Ventures​​
  • IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
  • IFRIC 17 Distribution of Non-Cash Assets to Owners.

►IFRS in Practice

Practical information about the application of key aspects of IFRS, including industry specific guidance.

IFRIC agenda decisions

IFRIC agenda decisions

IFRS Interpretations Committee (the Committee) agenda decisions are those issues that the Committee decided not to take onto its agenda. Although not authoritative guidance, in practice they are regarded as being highly persuasive, and all entities reporting under IFRS should be aware of these decisions because they could impact the way particular transactions and balances are accounted for. Agenda decisions on this topic include:

Separate financial statements
Investment in associates
Investment entities
Joint operations
Disclosure of interests in other entities

Online Training

Online training resources

Improve your knowledge of accounting standards by purchasing our online training resources on a variety of financial reporting topics. Resources available on this topic include:

SEMINARS - pre-recorded two-hour webinars that provide a high-level overview of the accounting standard, as well as a question and answer case study booklet:

ELEARNING - self-paced interactive web-based eLearning modules that provide an in-depth understanding of the key aspects of the accounting standard and requires participants to read and answer questions relating to the content: