Welcome to the website of the IFRS Foundation and the IASB

Tuesday 04 August 2015

Banner graphic

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 an associate or joint venture that is an investment entity.

Project stages

Deliberations

Due process steps

Issued Documents

Exposure Draft published 11 June 2014



/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }