Global Standards for the world economy

Monday 25 January 2021

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The Equity Method of Accounting

Equity method of accounting

 The Equity Method of Accounting

This project has been moved from the active research programme to the research pipeline.

Project stages

Research Stage

Following feedback from the 2015 Agenda Consultation and a review of the research findings so far this project has been this project has been deferred until the Post-implementation Reviews (PIR) of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.