{"id":784678,"date":"2024-11-15T01:22:13","date_gmt":"2024-11-14T23:22:13","guid":{"rendered":""},"modified":"2024-11-15T01:27:36","modified_gmt":"2024-11-14T23:27:36","slug":"ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/","title":{"rendered":"IFRB 2024\/10 IASB issues Exposure Draft Equity Method of Accounting"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-601697\" src=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-300x158.jpg\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-300x158.jpg 300w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-1024x538.jpg 1024w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-768x403.jpg 768w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-650x341.jpg 650w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya.jpg 1200w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-800x420.jpg 800w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-170x90.jpg 170w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\">The International Accounting Standards Board (IASB) published Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x) in September 2024.<\/p>\n<p style=\"font-weight: 400;\">The Exposure Draft proposes a revision to IAS 28, which might significantly affect entities that apply the equity method. Entities with loss-making associates or joint ventures and entities with transactions with associates or joint ventures might be particularly affected due to the clarifications and measurement changes proposed by the Exposure Draft.<\/p>\n<p style=\"font-weight: 400;\">BDO is <a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2024\/ifrb-2024-10-iasb-issues-exposure-draft-equity-method-of-accounting\" target=\"_blank\" rel=\"noopener\">IFR Bulletin 2024\/10<\/a> provides a snapshot of the proposals along with a brief background of the proposals and illustrative examples<\/p>\n<p style=\"font-weight: 400;\">Contact us for <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\" target=\"_blank\" rel=\"noopener\">professional IFRS services<\/a>: transition to IFRS accounting, transformation of IFRS reporting, IFRS consulting, automation of IFRS accounting and reporting, development of IFRS accounting policies, and IFRS training. Entrust your accounting and reporting to a team of experts <a href=\"https:\/\/www.bdo.ua\/en-gb\/home-1?utm_source=eba&amp;utm_medium=chamber\" target=\"_blank\" rel=\"noopener\">BDO in Ukraine<\/a>! Our team will provide comprehensive support at all stages of your financial reporting and its transformation!<\/p>\n<p style=\"font-weight: 400;\">Source <a href=\"https:\/\/www.bdo.global\/en-gb\/insights\/ifrs-and-corporate-reporting\/2024\/ifrb-2024-10-iasb-issues-exposure-draft-equity-method-of-accounting-ias-28-investments-in-associates\" target=\"_blank\" rel=\"noopener\">BDO Global<\/a><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.global\/getmedia\/7e0584ea-921f-4e1b-b6aa-854a2ee4e225\/IFRB2024-10_Final.pdf?ext=.pdf\" target=\"_blank\" rel=\"noopener\">DOWNLOAD<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Accounting Standards Board (IASB) published Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x) in September 2024. The Exposure Draft proposes a revision to IAS 28, which might significantly affect entities that apply the equity method. Entities with loss-making associates or joint ventures and entities with [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":601696,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-784678","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-17323"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/784678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=784678"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/784678\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/601696"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=784678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=784678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=784678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}