Equity Method – International Accounting Standards Board

Date recorded:

At its meeting on June 20-22, 2022, the IASB met to continue the discussion, started at its April 2022 meeting, on this application question: how does an investor apply the equity method of accounting when purchasing an additional interest (or disposing of an interest) in an associate while retaining significant influence?  The IASB considered an analysis of its preferred approach to applying the equity method of accounting, along with the implications of an alternative approach. The Board made a number of tentative conclusions as a result of its discussion. The IASB will continue discussing the application questions within the scope of the project at a future meeting.

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

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