ED/2012/3 Equity Method

The International Accounting Standards Board (IASB) has published this Exposure Draft of the proposed amendments to IAS 28 Investments in Associates and Joint Ventures to specify that an investor should recognise, in the investor’s equity, its share of the changes in the net assets of the investee that are not recognised in profit or loss or other comprehensive income (OCI) of the investee, and that are not distributions received (‘other net asset changes’).

Taggar: FAR tycker, Redovisning