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The International Accounting Standards Board (IASB) has moved its Equity Method project from the research programme to the standard-setting work plan.
Watch a webcast, published, which further explains the project’s objective and approach; the IASB’s tentative decisions; and the project’s next steps.
IFRS Accounting Standards require the application of the equity method of accounting to investments in associates and joint ventures in an investor’s consolidated financial statements. It is also permitted in separate financial statements for investments in subsidiaries, associates and joint ventures.
The project’s objective is to develop answers to application questions about the equity method, as set out in IAS 28 Investments in Associates and Joint Ventures, using the principles derived from IAS 28.
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