IAS 28

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August 31, 2024 4 min read Definitions

Equity Method: Accounting for Investments in Associates

Accounting Finance Accounting Methods Investments Associates IAS 28 Financial Reporting

The Equity Method is a method of accounting for associated undertakings where the investor records their initial investment at cost and subsequently adjusts this amount based on their share of the investee's results and changes in net assets.

August 31, 2024 4 min read Definitions

IAS 28: International Standard Governing the Equity Method

Accounting Finance International Standards IAS 28 Equity Method Accounting Standards Financial Reporting Investments

Detailed overview of IAS 28, the international accounting standard that governs the equity method, including its historical context, key events, applicability, examples, and related terms.