Investments in associates and joint ventures with a broader fair value option

The proposed amendments make the fair value option available to a greater number of entities

Luca Malfatti’s contribution on Eutekne analyzes the recent IASB proposals to amend IAS 28, highlighting a broader application of the fair value option for investments in associates and joint ventures. The analysis underscores the objective of reducing interpretative divergences and improving consistency in financial reporting, particularly in light of the introduction of IFRS 18.

The full text of the article is available for download.

Author

IPG, Luca Malfatti

Activity area

Compliance, Tax Law

Sectors

Aerospace, Automotive, Finance

2026_04_20_investimenti_in_collegate_e_joint_venture_con_opzione_al_fair.pdfOpens in a new tab

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