Interaction between IFRS 10, IFRS 11, IFRS 12 and IAS 28 (Revised)
Yes
No
Does the investor control
an entity by itself?
Yes
Consolidation in
accordance with IFRS 10
Does the investor have
joint control over an
arrangement?
No
Disclosure in accordance
with IFRS 12
Classify joint arrangement
in accordance with
IFRS 11
Joint
operation
Joint
venture
Account for assets,
liabilities, revenue and
expenses
Account for interest under
the equity method
according to IAS 28
(Revised)
Disclosures in
accordance with IFRS 12
and other relevant IFRS
Disclosures in
accordance with IFRS 12
Yes
Does the investor have
significant influence over
an entity?
No
Associate
Financial
instrument
Disposal group
IFRS 5
Other IFRS
Disclosures in accordance with IFRS 12 and other relevant IFRS