• Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards, Accounting Advisory Services, International Financial Reporting Standards (IFRS)
  • Type: Regulatory update
  • Date: 23/11/2012

IFRS In the Headlines

IFRS In the Headlines
In the Headlines (formerly IFRS Briefing Sheets) provide a timely update on International Financial Reporting Standards (IFRS) developments.

Proposal to amend equity accounting (2012/17) 

This issue of In the Headlines introduces the IASB proposal to amend equity accounting.
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It is currently unclear how an investor should account for some changes in the net assets of an equity-accounted investee that are not recognised directly in equity by the investee ('other' net assets).


On 22 November 2012, the IASB issued Exposure Draft Equity Method: Share of Other Net Asset Changes to address this lack of clarity.