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The International Accounting Standards Board (IASB) is exploring narrow-scope amendments to broaden the scope of investments in an associate or joint venture that can be measured using the fair value option.

IASB® Update October 2025

The IASB discussed whether to add a maintenance project to its work plan to explore narrow-scope amendments to the scope of paragraphs 18–19 of IAS 28 Investments in Associates and Joint Ventures.

The IASB decided to add the project to its work plan.

All 12 IASB members agreed with this decision.

Next milestone

Decide Project Direction