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Comment Letter to IASB: ED/2026/1: Proposed amendments to IAS 28
EY submitted a comment letter to the IASB on the Amendments to the Fair Value Option for Investments in Associates and Joint Ventures
We agree with the IASB’s proposal to clarify which entities can apply the fair value election in paragraph 18 of IAS 28 Investments in Associates and Joint Ventures, subject to the further clarifications outlined in our responses to the questions set out in this letter.