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Equity Method of Accounting - IASB Research Project

Description

Project History

The IASB has started a research project on the Equity Method of accounting. The objective of this research project is to understand the financial reporting issues that application of the equity method seeks to resolve by considering the circumstances in which the method is currently applied. The research project will involve a reassessment of the equity method in terms of its usefulness to investors and difficulties for preparers.

Previous EFRAG Work

In January 2014 EFRAG published The Equity Method: A One-line Consolidation or a Measurement Basis? which discussed various views on the conceptual underpinnings of the equity method.

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Documents

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