Associates and joint ventures measured at fair value

The IASB clarifies which entities may apply the IAS 28 fair value option to investments in associates and joint ventures, also addressing its interaction with IFRS 18.

Author

IPG, Luca Malfatti

Activity area

Compliance, Tax Litigation

2026_07_13_societa_collegate_e_joint_venture_con_valutazione_al_fair_value.pdfOpens in a new tab

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