The International Accounting Standards Board has concluded technical discussions on its Equity Method project, moving a revised IAS 28 Investments in Associates and Joint Ventures toward completion. The revision will clarify how to apply the equity method, reduce diversity in practice and present the requirements in a style consistent with more recent IFRS Accounting Standards. The balloting process will now begin to ensure the revised standard reflects the board’s decisions. The IASB expects to issue the revision in the first half of 2027, with an effective date for reporting periods beginning on or after Jan. 1, 2029, and early application permitted.
2026-09-24International Financial Reporting Standards Foundation
International Accounting Standards Board completes technical discussions on revised equity method standard
The International Accounting Standards Board has completed technical discussions on revisions to IAS 28 intended to clarify the equity method and reduce diversity in practice. The revised standard is expected in the first half of 2027 and will apply from Jan. 1, 2029, with early application permitted.