Global Standards for the world economy

Tuesday 25 June 2019

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Project news


Project update November 2015

 23 November 2015


The IASB discussed the findings of the research undertaken so far on the measurement proposals included in the Exposure Draft (ED) ‘Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value’ (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13). In particular, the IASB discussed the assessment of the population of entities that would be affected by the measurement proposals in the ED and the feedback received from valuation specialists, accounting firms, securities regulators, the Accounting Standards Advisory Forum and staff of the Financial Accounting Standards Board. No decisions were made.

Next steps

The IASB will continue its discussion on the topic at future meetings.



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