Discussions on the equity method
At its April 2023 meeting, the IASB continued its discussions on the equity method and tentatively proposed that an investor should recognise, and include in the carrying amount of its investment in an associate, a deferred tax asset (or liability) arising from recognition of its share of the associate’s net identifiable assets and liabilities at fair value.
Keywords: Mazars, Thailand, IASB, IFRS, Equity method
9 June 2023
At this meeting, the IASB decided to change the status of this project from ‘research’ to ‘standard-setting’, with the next stage being the publication of an exposure draft, although no date was specified for this.
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