Post by EFRAG

📢 EFRAG seeks comments on its preparatory draft of the Endorsement Advice on Amendments to IAS 28! 🔎 The Amendments address stakeholders' concerns regarding divergent interpretations of the term ‘similar entities’ in paragraphs 18 and 19 of IAS 28 Investments in Associates and Joint Ventures, and the resulting impact on classification under IFRS 18 𝘗𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘰𝘯 𝘢𝘯𝘥 𝘋𝘪𝘴𝘤𝘭𝘰𝘴𝘶𝘳𝘦 𝘪𝘯 𝘍𝘪𝘯𝘢𝘯𝘤𝘪𝘢𝘭 𝘚𝘵𝘢𝘵𝘦𝘮𝘦𝘯𝘵𝘴. 💡𝗦𝗵𝗮𝗿𝗲 𝗳𝗲𝗲𝗱𝗯𝗮𝗰𝗸 📅 Download the invitation to comment and submit it to us. ⌛ Deadline: 17 July 2026 Read more: https://lnkd.in/dVqp7bgE #IAS28 #IFRS #IFRS18 #FinancialReporting