22 November 2012

IASB（国際会計基準審議会）がIAS（国際会計基準）第28号「関連会社と合弁事業に対する投資」の一部を改正する公開草案「持分法：その他の純資産の変動に対する持分相当額」を公表。コメントの締切は2013年3月22日

The objective of the proposed amendments is to provide additional guidance to IAS 28 on the application of the equity method, a method of accounting whereby the investment is initially recognised at cost and subsequently adjusted to reflect the change in the investor’s share of the investee’s net assets. Specifically, it aims to provide guidance on how investors should recognise their share of the changes in the net assets of an investee that are not recognised in profit or loss or other comprehensive income of the investee, and that are not distributions received (‘other net asset changes’).

The issue originated from a submission to the IFRS Interpretations Committee. As a result, the Interpretations Committee recommended that the IASB amend IAS 28. The IASB proposes that investors should recognise in the investors’ equity their share of the investee’s other net asset changes. 

Press release

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