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 concluded its technical discussions on the Equity Method project, bringing it closer to completion.
The project will result in a revised IAS 28 Investments in Associates and Joint Ventures that will address questions on how to apply the equity method, reducing diversity in practice. The requirements in the revised IAS 28 will be set out in a style consistent with more recent IFRS Accounting Standards, improving the understandability of the Standard.
The revised IAS 28 will be effective for reporting periods beginning on or after 1 January 2029, with early application permitted.
The balloting process for the project will now start to ensure the revised Standard accurately reflects the IASB’s decisions.
The IASB expects to issue the revised IAS 28 in the first half of 2027.
版本与出处
- IASB decision: September 2026 meeting