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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

IAS 28 Fair Value Option Amendments

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

IASB UpdateEquity MethodIAS 28

IAS 28 Ballot, Equity Method Reforms

The IASB met on 18-20 May 2026 and reached tentative decisions across six projects. The headline outcome is an accounting policy choice for gains and losses on transactions with associates under the Equity Method project, alongside withdrawal of the 2014 Sale or Contribution amendments. IAS 28 fair value option amendments are cleared for ballot and expected to be issued in mid-2026.

26 May 2026