Welcome to the website of the IFRS Foundation and the IASB

Friday 24 October 2014

Banner graphic

Equity Method: Share of Other Net Asset Changes

Equity Method: Share of Other Net Asset Changes


 Issues considered but transferred to the IASB

IAS 28 Investments in Associates and Joint Ventures: Equity Method—Share of Other Net Asset Changes

The objective of this project is to provide additional guidance in IAS 28 Investments in Associates and Joint Ventures on the application of the equity method.

Project stages

Deliberations

Stage completed: September 2011

Issued documents

Stage completed: November 2012
Expected completion date: Suspended