IAS 28 Investments after discontinuing equity accounting

Date recorded:


The IFRIC considered addressing how an investor should account for an additional investment made in an associate when the equity method of accounting has been discontinued because the investor’s share of the associate’s post-acquisition losses is such that the carrying amount of the investment is nil. 


Decision not to add

February 2002



The IFRIC decided not to add this issue onto its agenda because it does not meet IFRIC’s agenda criterion of having practical and widespread relevance.


IFRIC reference: IAS 28

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