The International Accounting Standards Board (IASB) has today announced a public consultation on proposed amendments aimed at helping companies to account for their investments in associates and joint ventures. The proposals respond to stakeholders’ questions on how to apply the equity method.

IAS 28 Investments in Associates and Joint Ventures sets out how companies report on these investments applying the equity method.

The proposed amendments add to and clarify how to apply the equity method by answering application questions the IASB has received over a number of years. The IASB is also proposing new disclosure requirements that will enhance the information companies provide about these investments. The IASB expects the proposed amendments will reduce diversity in practice and provide users of financial statements with more comparable and useful information.

IAS 28 was first published in 1989 and the IASB has taken this opportunity to reorder the Standard in a logical and consistent way to help companies with the application of the Standard.

The IASB invites stakeholders to provide feedback on the proposed amendments. The comment period is open until 20 January 2025.

Following the consultation period, the IASB will consider the feedback and decide how to proceed.

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IASB proposes improvements to the equity method