Global Standards for the world economy

Sunday 16 December 2018

Banner graphic

IAS 28 Investments in Associates and Joint Ventures—Measuring investees at fair value through profit or loss: an investment-by-investment choice or a consistent policy choice?


 Completed work – Annual Improvements 2014–2016

IAS 28 Investments in Associates and Joint Ventures: Measuring investees at fair value through profit or loss: an investment-by-investment choice or a consistent policy choice

The issue is to clarify whether an entity has an investment-by- investment choice for measuring investees at fair value in accordance with IAS 28 by a venture capital organisation, or a mutual fund, unit trust or similar entities including investment linked insurance funds.

Project stages