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Friday 24 October 2014

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Investments in Associates and Joint Ventures: Application of the equity method by a non-investment entity investor to an investment entity investee


 Narrow-scope amendments to IAS 28

IAS 28 Investments in Associates and Joint Ventures: Application of the equity method by a non-investment entity investor to an investment entity investee

The issue is to clarify how an entity that is not an investment entity should apply the equity method of accounting for its investment in a joint venture that is an investment entity.

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