Division Temporary exemption from specific requirements in IAS 28
United Kingdom
Original text. Later amendments are not shown.
- 20OParagraphs 35–36 of IAS 28 Investments in Associates and Joint Ventures require an entity to apply uniform accounting policies when using the equity method. Nevertheless, for annual periods beginning before 1 January 2023, an entity is permitted, but not required, to retain the relevant accounting policies applied by the associate or joint venture as follows: