IAS 28 Investments in Associates and Joint Ventures

"It is a scale of proportions that makes the bad difficult and the good easy."

My today's carousel is about IAS 28 Investments in Associates and Joint Ventures in just 15 seconds.

A project on IAS 28 is in the IASB project pipeline (project direction tbd in Q1 2026).

The primary objective is addressing various application questions & improving the understandability of IAS 28:

🔹How to measure the cost of an associate or a joint venture?

🔹When the investor obtains significant influence/ on which date an entity becomes an associate or a joint venture?

🔹Related to the determination of the date - when a change in ownership becomes effective?

🔹Recognition of gains and losses from transactions with associates and joint ventures - upstream, downstream transactions,

🔹Adding applciation questions concerning recognition of acquisition related costs when applying the equity method.

Link to the September IASB podcast discussing the latest updates:

https://lnkd.in/eGwaXBqy

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