The International Accounting Standards Board (IASB) has published a consultation proposing targeted amendments to clarify which investments a company is eligible to measure using the fair value option in IAS 28 Investments in Associates and Joint Ventures.

The consultation is open until 20 April 2026 and the IASB plans to finalise any amendments by mid-2026, allowing jurisdictions to bring the amendments into national legislation.

For more information please visit the IFRS website.