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Current stage

The International Accounting Standards Board (IASB) 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 October 2022

The IASB met on 18 October 2022 to review the progress of its Equity Method research project. The IASB decided to retain the project’s objective and approach.

Eight of 11 IASB members agreed with this decision.

Next milestone

Decide Project Direction