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IASB proposes amendments to the fair value option in IAS 28
The IASB issued an ED proposing amendments to IAS 28 to clarify which investments in associates and JVs qualify for the fair value option.
The proposals in the Exposure Draft (ED) address diversity in practice when applying the fair value option in IAS 28 Investments in Associates and Joint Ventures and the related effects on profit or loss classification under IFRS 18 Presentation and Disclosure in Financial Statements.
The consultation is subject to a shortened comment period, with comments due by 20 April 2026.