1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 28: Investments in Associates and Joint Ventures
  2. IAS 28: Basis for Conclusions
  3. Application of the equity method (paras. BCZ17-BC37)
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Application of the equity method (paras. BCZ17-BC37)

Comparing proposed amendment...
Temporary joint control and significant influence (2003 revision) (para. BCZ17)
Severe long-term restrictions impairing ability to transfer funds to the investor (2003 revision) (para. BCZ18)
Non-coterminous year-ends (2003 revision) (para. BCZ19)
Exemption from applying the equity method: subsidiary of an investment entity (para. BCZ19A)
Exemption from applying the equity method: measuring an associate or joint venture at fair value (amendments issued in December 2016) (paras. BC19B-19I)
Exemptions from applying the equity method: partial use of fair value measurement of associates (paras. BC20-BC22)
Classification as held for sale (paras. BC23-BC27)
Discontinuing the use of the equity method ( paras. BC28-BC31)
Incorporation of SIC‑13 (paras. BC32-BC37)
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