IFRS 2025: Exposure Draft for IAS 28
Part of a series on 2025 IFRS Updates. This short course considers the changes proposed to IAS 28 Investments in Associates and Joint Ventures in the recent exposure draft from the International Accounting Standards Board.
IFRS 2025: Exposure Draft for IAS 28
This course will enable you to
About the course
An exposure draft was recently issued by the International Accounting Standards Board on the use of the equity method of accounting for investments in associates and joint ventures, which is covered by IAS 28.
A number of queries had been raised regarding equity accounting and its interaction with other ways of accounting for interests held in other entities.
The exposure draft was open for comments until 20th January 2025, and IFRS users can expect to see revisions to IAS in the fairly near future. This short course looks at the detail of those revisions, and how the changes may impact your work.
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Author
Wayne Bartlett
Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.
