Summary of IASB’s tentative decisions
A full record of the IASB’s tentative decisions on the Equity Method project is available from IASB Updates.
All drafting in this summary is illustrative only and subject to change. The IASB’s tentative decisions from IASB Updates should always be cited as the primary source and the first document for reference.
The staff condensed summary of the IASB’s tentative decisions on application questions can be found here.