Equity Method – International Accounting Standards Board

Date recorded:

At its meeting on April 25-28, 2022, the IASB met to continue its discussion on the Equity Method research project. The IASB (i) discussed applying the equity method to the purchase of an additional interest in an associate without a change in significant influence; and (ii) reviewed the research findings on changes made to IFRS Accounting Standards arising from the Conceptual Framework, Business Combinations and Joint Arrangements projects. The Board made a number of tentative decisions with respect to (i) and was not asked to make any decisions with respect to (ii) The IASB will continue to discuss other issues related to this project at future meetings.

Review the IASB Update and podcast on the Board's Web site.

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