At a Glance: Interests in Other Entities—Summary of Five Exposure Drafts

Oct 21, 2013 | Support for Standards & Pronouncements
9 Pages

This summary provides an overview of five Exposure Drafts (EDs): ED 48, Separate Financial Statements; ED 49, Consolidated Financial Statements; ED 50, Investments in Associates and Joint Ventures; ED 51, Joint Arrangements; and ED 52, Disclosure of Interests in Other Entities.


Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.


Related Resources


Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies


Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.