Global Standards for the world economy

Tuesday 10 December 2019

Banner graphic

Transactions between an Entity and its Associate or Joint Venture


 Proposed changes – Narrow-scope amendments to IFRS

Gains or losses on transactions between an Entity and its Associate or Joint Venture

This project deals with transactions between an investor and its equity-accounted investments. At its January 2015 meeting, the IASB decided to combine this topic with its earlier work on Elimination of gains and losses arising from transactions between an entity and its associate of joint venture.

Project stages

Deliberations

At its June 2015 meeting, the IASB decided to suspend work on these proposals and to consider these issues as part of a wider research project on the equity method of accounting.

Deliberations