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Current stage

The Board is undertaking research to assess whether application questions with the equity method as set out in IAS 28 Investments in Associates and Joint Ventures can be addressed in consolidated and individual financial statements by identifying and explaining principles in IAS 28.

IASB® Update March 2021

The Board met on 23 March 2021 to receive an update on the Equity Method research project.

The update summarised the current status of the project, and detailed the process for selecting application questions to be addressed by the project.

The Board was not asked to make any decisions.

Next milestone

Decide Project Direction


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