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Editorial analysis of the latest IFRS, IASB and ISSB developments — exposure drafts, amendments, and sustainability reporting.

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IAS 28Fair ValueEquity Method

IASB Issues Amendments Clarifying the Fair Value Option in IAS 28

On 26 June 2026, the IASB issued amendments to IAS 28 Investments in Associates and Joint Ventures that clarify the conditions under which an entity may elect to measure investments in associates or joint ventures at fair value through profit or loss (FVTPL) rather than applying the equity method. The amendments resolve long-standing diversity in practice around the scope of the optional exemption and the circumstances in which the election can be made.

26 Jun 2026