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Equity Method – International Accounting Standards Board

Date recorded:

At its meeting on June 22-23, 2021, the IASB met to continue its discussion on the Equity Method project. The Board discussed:  (i) the principles identified as underlying IAS 28, Investments in Associates and Joint Ventures; and (ii) how to develop additional principles to guide how an entity applies the equity method in situations to which none of these underlying principles apply.

The Board was not asked to make any decisions. At future meetings, the Board will consider how to apply the underlying principles in response to specific questions.

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