Illustration of IAS 28 update — an open IFRS standard on a desk with a magnifying glass and a rising fair value chart
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IAS 28 Fair Value Option: IASB’s 2026 Amendments Explained

BySW Accounting admin

Who can still elect the IAS 28 fair value option after the IASB’s 2026 amendments? The updated IAS 28 fair value option extends the FVTPL election beyond classic investment funds to any entity whose main business is investing in associates, joint ventures, unconsolidated subsidiaries, cash and cash equivalents, or other independently-returning assets — aligned to…

IAS 28 fair value option — balance scale weighing equity method against fair value under IFRS
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IAS 28 Fair Value Option: 2026 IASB Amendment Guide

BySW Accounting admin

Who can measure associates and joint ventures at fair value under IFRS? The IAS 28 fair value option is an exemption from the equity method — and on 26 June 2026 the IASB issued narrow amendments that finally pin down which entities qualify, using the ‘specified main business activities’ concept from IFRS 18. If your…