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Decoding IAS 28 Revisions: Transforming Equity Method Practices for the Future
January 27, 2025by Dr Dawkins Brown
The International Accounting Standards Board (IASB) has recently released an Exposure Draft aimed at revising IAS 28, Investments in Associates and Joint Ventures. This initiative seeks to address longstanding application challenges, enhance comparability across financial statements, and improve the overall understandability of the equity method. These changes are particularly significant for entities using IAS 28...
