IASB consults on clarifying the fair value option in IAS 28

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The International Accounting Standards Board (IASB) has published a consultation proposing targeted amendments to clarify which investments a company is eligible to measure using the fair value option in IAS 28 Investments in Associates and Joint Ventures .

This consultation responds to feedback from stakeholders that identified diversity in how the fair value option in IAS 28 is applied and the effects of that diversity on the classification of income and expenses in the statement of profit or loss in accordance with IFRS 18 Presentation and Disclosure in Financial Statements . This issue has taken on increased importance as more companies are considering whether to elect that option as part of implementing IFRS 18.

The IASB’s proposed narrow-scope amendments aim to improve consistency in application and provide timely clarity ahead of the effective date of IFRS 18.

The IASB has set a shorter comment period to allow for any amendments to be completed in time for the implementation of IFRS 18.