Global Standards for the world economy

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IASB tentatively decide to undertake research project

 06 July 2015

On 24 June 2015 the IASB tentatively decided:

  • to undertake a limited-scope research project that aims to address application problems with the equity method as set out in IAS 28;
  • the limited-scope project should seek to address the matters currently being considered by the Interpretations Committee on developing a narrow-scope amendments to IAS 28;
  • to assess separately the equity method of accounting as applied to subsidiaries in separate financial statements; and
  • to consider the need for a wider research project on the equity method of accounting after completion of the PIR of IFRS 10, 11 and 12.

Read the June IASB Update.