Equity Method – International Accounting Standards Board
Date recorded:
The IASB met on October 26, 2023, to discuss whether its tentative decisions on application questions for investments in associates apply to investments other than those in associates accounted for using the equity method. The IASB tentatively decided that its tentative decisions on application questions for investments in associates apply when a parent elects to use the equity method to account for its investments in subsidiaries in separate financial statements. The IASB also tentatively decided that its tentative decisions on application questions for investments in associates apply to investments in joint ventures.
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