Global Standards for the world economy

Wednesday 20 November 2019

Banner graphic

Project news


The IASB tentatively decided to defer work on the Equity Method research project until the Post-implementation Reviews of IFRS 10, IFRS 11, IFRS 12

 19 May 2016


At its meeting in May 2016 the Board decided to:

  • defer work on the Equity Method research project 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 are undertaken;
  • seek feedback on investors' information needs regarding investments accounted for using the equity method as part of the PIR of IFRS 10, IFRS 11 and IFRS 12; and
  • reconsider the scope of the project after considering the feedback on the PIR of IFRS 10, IFRS 11 and IFRS 12


Related information