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IASB proposes amendments to the equity method of accounting
The IASB is proposing amendments to IAS 28 Investments in Associates and Joint Ventures.
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.