Global Standards for the world economy

Tuesday 12 November 2019

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The IASB tentatively decided to review equity method application

 21 May 2015


The IASB tentatively decided to review the circumstances in which the equity method is applied in current IFRS, with the objective of identifying the financial reporting problem or problems in the application of the equity method.

The IASB emphasised that it intends to focus on identifying problems related to the equity method, to ensure that it does not attempt to resolve problems that are not clearly identified.

Read the May IASB Update.