Tentative decisions on the equity method project
04 Aug 2023
The IASB has released a summary of its tentative decisions on application questions as part of its project on the equity method of accounting.
The IASB has now concluded discussions on application questions for investments in associates. The IASB will continue its discussions on the project, including on the implications of applying its tentative decisions to investments other than those in associates accounted for using the equity method.
Please click to access the summary on the IFRS Foundation website.
