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Thursday 26 May 2016

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Equity method of accounting

Equity method of accounting

 Equity method of accounting

The objective of this research project is to address application problems with the equity method of accounting as set out in IAS 28 for joint venture and associate entities and to consider separately the role of the equity method in separate financial statements for subsidiaries.

Project stages

Research Stage

The project was added to the IASB’s research agenda following feedback received to the 2011 Agenda Consultation.