Related Discussions

• Equity method of accounting — Share of other net asset changes

• 21 May, 2014

• The IASB had a discussion on how to proceed with the proposed amendments to IAS 28 'Equity Method: Share of Other Net Asset Changes' as some Board members had expressed discomfort with the final amendments. The Board decided that a redeliberation would not be constructive and concluded that suspension was the only alternative with an opposition of this magnitude. The project might be reconsidered upon outcome of the Equity method of accounting research project.

• IFRS Interpretations Committee issues

• 21 Mar, 2014

• The Board was presented several issues stemming from recent discussions of the IFRS Interpretations Committee, the majority of which related to cross-cutting issues on investment entities. Some issues were follow-up issues from the February Board meeting.

• IFRS Interpretations Committee issues

• 19 Feb, 2014

• The Director of Implementation Activities provided an update of the Interpretations Committee’s work in progress. In addition, a number of suggested amendments were put before the Board for approval.

• IAS 28 — Equity method: Share of other net assets

• 12 Dec, 2013

• The Board discussed three views of how an investor should account for its share of other net asset changes of the investee.

• IAS 28 — Equity method: Share of other net asset changes

• 30 Oct, 2013

• The Board discussed the proposals of the exposure draft on share of other net asset changes in equity method. The Board decided not to proceed with the proposals and will redeliberate this topic at its next meeting.

• IAS 28 — Equity method: Share of other net asset changes

• 16 Jul, 2013

• The Committee discussed whether it should propose to the IASB that its amendment should be revised so that an investor should recognise other net asset change of the investee in the investor’s OCI.

• Due process papers (IASB only)

• 19 Oct, 2012

• The Board discussed the proposed amendments to IAS 28 and the annual improvements cycle 2011-2013, deciding to issue a separate exposure draft for the proposed amendments to IAS 16 and IAS 38 on revenue based depreciation and amortisation.

• IAS 28 — Application of the equity method when an associate’s equity changes outside comprehensive income

• 18 Jul, 2012

• The Board discussed an IAS 28 amendment proposed by the IFRS Interpretations Committee which aimed to provide guidance on whether and where an investor should account for its share of the changes in the net assets of the associate that are not recognised in profit or loss or other comprehensive income (OCI) of the associate (i.e., ‘other net asset changes’).

• Issues from the IFRS Interpretations Committee

• 14 Jun, 2012

• The IASB discussed two issues recently considered by the IFRS Interpretations Committee: (1) Application of the equity method when an associate’s equity changes outside comprehensive income (2) Meaning of effective IFRSs in IFRS 1.

• IAS 28 — Application of the equity method when an associate's equity changes outside of comprehensive income

• 13 Mar, 2012

• The IFRS Interpretations Committee discussed the analysis of equity settled share-based payments of an associate and written call options issued by an associate in an attempt to develop comprehensive principles to present to the Board in considering whether or how to amend IAS 28 (revised in 2011).

• IAS 28 — Application of the equity method when an associate's equity changes outside of comprehensive income

• 17 Jan, 2012

• The IFRS Interpretations Committee continued their debate of how and investor should account for its share of changes in the net assets of an investee that are not recognised in net profit or other comprehensive income of the investee. The Committee asked that the staff develop examples illustrating how to account for employee share-based payments of an investee, as well as accounting for shareholder's equity of an investee.

• IAS 28 – Share of other changes in equity (continuing)

• 04 Nov, 2011

• The IASB had previously requested that the IFRS Interpretations Committee further analyse an issue related to IAS 28 and the equity method of accounting, focused on paragraph 3 the standard that indicates that all changes in the net assets of an investee should be recognised by the investor. The Committee considered whether to proceed with any further work on this project.

• IAS 28 – Application of the equity method (new)

• 06 May, 2011

• The IFRS Interpretations Committee considered the issue of how changes in the net assets of an investee should be recognised by the investor under IAS 28 'Investments in Associates'.