On 19 September 2024, the International Accounting Standards Board (the IASB or Board) issued an Exposure Draft: Equity Method of Accounting – IAS 28 Investments in Associates and Joint Ventures (the ED). The IASB aims to reduce diversity in practice by answering application questions about the equity method of accounting and to improve the understandability of IAS 28.
Comments are due by 20 January 2025.
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EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com.
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
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