{"id":601693,"date":"2024-11-15T01:22:13","date_gmt":"2024-11-14T23:22:13","guid":{"rendered":"https:\/\/eba.com.ua\/?p=601693"},"modified":"2024-11-15T01:27:36","modified_gmt":"2024-11-14T23:27:36","slug":"ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/","title":{"rendered":"[:ua]IFRB 2024\/10 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0432\u0430\u043b\u0430 \u041f\u0440\u043e\u0454\u043a\u0442 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443 \u0434\u043b\u044f \u043e\u0431\u0433\u043e\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u201c\u041c\u0435\u0442\u043e\u0434 \u0443\u0447\u0430\u0441\u0442\u0456 \u0432 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0456\u201d[:en]IFRB 2024\/10 IASB issues Exposure Draft Equity Method of Accounting[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-601697\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-300x158.jpg\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-300x158.jpg 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-1024x538.jpg 1024w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-768x403.jpg 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-650x341.jpg 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya.jpg 1200w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-800x420.jpg 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/11\/IFRB-2024_10-IASB-issuesi-USAID-1-kopiya-170x90.jpg 170w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\">The International Accounting Standards Board (IASB) published Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x) in September 2024.<\/p>\n<p style=\"font-weight: 400;\">The Exposure Draft proposes a revision to IAS 28, which might significantly affect entities that apply the equity method. Entities with loss-making associates or joint ventures and entities with transactions with associates or joint ventures might be particularly affected due to the clarifications and measurement changes proposed by the Exposure Draft.<\/p>\n<p style=\"font-weight: 400;\">BDO is <a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2024\/ifrb-2024-10-iasb-issues-exposure-draft-equity-method-of-accounting\">IFR Bulletin 2024\/10<\/a> provides a snapshot of the proposals along with a brief background of the proposals and illustrative examples<\/p>\n<p style=\"font-weight: 400;\">Contact us for <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/ifrs\">professional IFRS services<\/a>: transition to IFRS accounting, transformation of IFRS reporting, IFRS consulting, automation of IFRS accounting and reporting, development of IFRS accounting policies, and IFRS training. Entrust your accounting and reporting to a team of experts <a href=\"https:\/\/www.bdo.ua\/en-gb\/home-1?utm_source=eba&amp;utm_medium=chamber\">BDO in Ukraine<\/a>! Our team will provide comprehensive support at all stages of your financial reporting and its transformation!<\/p>\n<p style=\"font-weight: 400;\">Source <a href=\"https:\/\/www.bdo.global\/en-gb\/insights\/ifrs-and-corporate-reporting\/2024\/ifrb-2024-10-iasb-issues-exposure-draft-equity-method-of-accounting-ias-28-investments-in-associates\">BDO Global<\/a><\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.global\/getmedia\/7e0584ea-921f-4e1b-b6aa-854a2ee4e225\/IFRB2024-10_Final.pdf?ext=.pdf\">DOWNLOAD<\/a><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The International Accounting Standards Board (IASB) published Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x) in September 2024. The Exposure Draft proposes a revision to IAS 28, which might significantly affect entities that apply the equity method. Entities with loss-making associates or joint ventures and entities with [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":601696,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IFRB 2024\/10 IASB issues Exposure Draft Equity Method of Accounting - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRB 2024\/10 IASB issues Exposure Draft Equity Method of Accounting - European Business Association\" \/>\n<meta property=\"og:description\" content=\"The International Accounting Standards Board (IASB) published Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x) in September 2024. The Exposure Draft proposes a revision to IAS 28, which might significantly affect entities that apply the equity method. Entities with loss-making associates or joint ventures and entities with [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-14T23:22:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-14T23:27:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/11\/BDO_3_15112024.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/\",\"url\":\"https:\/\/eba.com.ua\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/\",\"name\":\"[:ua]IFRB 2024\/10 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0432\u0430\u043b\u0430 \u041f\u0440\u043e\u0454\u043a\u0442 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443 \u0434\u043b\u044f \u043e\u0431\u0433\u043e\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u201c\u041c\u0435\u0442\u043e\u0434 \u0443\u0447\u0430\u0441\u0442\u0456 \u0432 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0456\u201d[:en]IFRB 2024\/10 IASB issues Exposure Draft Equity Method of Accounting[:] - European Business Association\",\"isPartOf\":{\"@id\":\"https:\/\/eba.com.ua\/#website\"},\"datePublished\":\"2024-11-14T23:22:13+00:00\",\"dateModified\":\"2024-11-14T23:27:36+00:00\",\"author\":{\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\"},\"breadcrumb\":{\"@id\":\"https:\/\/eba.com.ua\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eba.com.ua\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eba.com.ua\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eba.com.ua\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IFRB 2024\/10 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0432\u0430\u043b\u0430 \u041f\u0440\u043e\u0454\u043a\u0442 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443 \u0434\u043b\u044f \u043e\u0431\u0433\u043e\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u201c\u041c\u0435\u0442\u043e\u0434 \u0443\u0447\u0430\u0441\u0442\u0456 \u0432 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0456\u201d\",\"item\":{\"@type\":\"WebPage\",\"name\":\"[:ua]IFRB 2024\/10 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0432\u0430\u043b\u0430 \u041f\u0440\u043e\u0454\u043a\u0442 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443 \u0434\u043b\u044f \u043e\u0431\u0433\u043e\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u201c\u041c\u0435\u0442\u043e\u0434 \u0443\u0447\u0430\u0441\u0442\u0456 \u0432 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0456\u201d[:en]IFRB 2024\/10 IASB issues Exposure Draft Equity Method of Accounting[:]\"}}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eba.com.ua\/#website\",\"url\":\"https:\/\/eba.com.ua\/\",\"name\":\"European Business Association\",\"description\":\"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eba.com.ua\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\",\"name\":\"Katia Chaikovska\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"caption\":\"Katia Chaikovska\"},\"url\":\"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:ua]IFRB 2024\/10 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0432\u0430\u043b\u0430 \u041f\u0440\u043e\u0454\u043a\u0442 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443 \u0434\u043b\u044f \u043e\u0431\u0433\u043e\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u201c\u041c\u0435\u0442\u043e\u0434 \u0443\u0447\u0430\u0441\u0442\u0456 \u0432 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0456\u201d[:en]IFRB 2024\/10 IASB issues Exposure Draft Equity Method of Accounting[:] - 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European Business Association","isPartOf":{"@id":"https:\/\/eba.com.ua\/#website"},"datePublished":"2024-11-14T23:22:13+00:00","dateModified":"2024-11-14T23:27:36+00:00","author":{"@id":"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52"},"breadcrumb":{"@id":"https:\/\/eba.com.ua\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eba.com.ua\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/eba.com.ua\/ifrb-2024-10-rada-z-msfz-opublikuvala-proyekt-standartu-dlya-obgovorennya-metod-uchasti-v-kapitali\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/eba.com.ua\/"},{"@type":"ListItem","position":2,"name":"IFRB 2024\/10 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0432\u0430\u043b\u0430 \u041f\u0440\u043e\u0454\u043a\u0442 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443 \u0434\u043b\u044f \u043e\u0431\u0433\u043e\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u201c\u041c\u0435\u0442\u043e\u0434 \u0443\u0447\u0430\u0441\u0442\u0456 \u0432 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0456\u201d","item":{"@type":"WebPage","name":"[:ua]IFRB 2024\/10 \u0420\u0430\u0434\u0430 \u0437 \u041c\u0421\u0424\u0417 \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0432\u0430\u043b\u0430 \u041f\u0440\u043e\u0454\u043a\u0442 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443 \u0434\u043b\u044f \u043e\u0431\u0433\u043e\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u201c\u041c\u0435\u0442\u043e\u0434 \u0443\u0447\u0430\u0441\u0442\u0456 \u0432 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0456\u201d[:en]IFRB 2024\/10 IASB issues Exposure Draft Equity Method of Accounting[:]"}}]},{"@type":"WebSite","@id":"https:\/\/eba.com.ua\/#website","url":"https:\/\/eba.com.ua\/","name":"European Business Association","description":"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eba.com.ua\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52","name":"Katia Chaikovska","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/eba.com.ua\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g","caption":"Katia Chaikovska"},"url":"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/"}]}},"_links":{"self":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/601693"}],"collection":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=601693"}],"version-history":[{"count":4,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/601693\/revisions"}],"predecessor-version":[{"id":601700,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/601693\/revisions\/601700"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/media\/601696"}],"wp:attachment":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=601693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=601693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=601693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}