Equity Method – International Accounting Standards Board
Date recorded:
At its meeting on March 23-24, 2021, the IASB met to receive an update on the Equity Method research project. The update summarized 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. At a future meeting the Board will review the list of application questions and discuss identified principles in IAS 28, Investments in Associates and Joint Ventures.
Review the IASB Update and podcast on the Board's Web site.