IFRS® Standards

Equity Method: Share of Other Net Asset Changes (Amend IAS 28)


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to amend IAS 28 Investments in Associates and Joint Ventures relating to the application of the equity method.

Staff Contact(s)

Grace Flis, CPA, CA

Principal, Accounting Standards Board


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.