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Tuesday 21 October 2014

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Equity method of accounting

Equity method of accounting


 Equity method of accounting

The objective of this research project is to understand the financial reporting issues that application of the equity method seeks to resolve by considering the circumstances in which the method is currently applied.

Project stages

Research Stage

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

Discussions

During 2014 we will undertake research into the financial reporting issues that application of the equity method seeks to resolve.