Global Standards for the world economy

Thursday 21 January 2021

ProjectsWork plan for IFRSInvestments in Associates and Joint Ventures: Application of the equity method by a non-investment entity investor to an investment entity investeeDiscussion and papers

Investments in Associates and Joint Ventures: Application of the equity method by a non-investment entity investor to an investment entity investee

Discussion and papers

Stage 1: Current stage

Date Ref. Title Recording Update

October 2014
(IASB)

4D

Investment Entities: Application of the equity method [PDF]

April 2014
(IASB)

12G

Narrow-scope amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures: Summary of Due Process followed [PDF]

March 2014
(IASB)

12D

Investment Entities Amendments—application of the equity method by a non-investment entity investor to an investment entity investee [PDF]

January 2014
(IFRS IC)

5C

Investment Entities Amendments—A non-investment entity’s application of the equity method for investment entity investees [PDF]