At its meeting in May 2016 the Board decided to:

  • defer work on the Equity Method research project until the Post-implementation Reviews (PIR) of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities are undertaken;
  • seek feedback on investors' information needs regarding investments accounted for using the equity method as part of the PIR of IFRS 10, IFRS 11 and IFRS 12; and
  • reconsider the scope of the project after considering the feedback on the PIR of IFRS 10, IFRS 11 and IFRS 12

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