Equity Method – International Accounting Standards Board

Date recorded:

At its meeting on January 24-26, 2023, the IASB met to continue discussing four alternatives to answering the application question on the Equity Method project: 'how should an investor recognize gains and losses that arise from the sale of a subsidiary to its associate, applying the requirements in IFRS 10 and IAS 28?' The IASB was not asked to make any decisions. The IASB asked the staff to continue exploring two of the alternatives discussed in the agenda paper to answering the application question and prepare a decision-making paper for consideration.

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

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