BDO releases IFRB 2026/06 - Amendments to the fair value option
BDO releases IFRB 2026/06 - Amendments to the fair value option
BDO has released IFR Bulletin: 2026/06 - Amendments to the fair value option.
IFR Bulletin 2026/06 looks at the recent amendments to the fair value option in IAS 28 Investments in Associates and Joint Ventures and how they interact with IFRS 18 Presentation and Disclosure in Financial Statements.
It’s a practical guide, packed with FAQs, examples and illustrations covering questions such as eligibility for the expanded fair value option, classification within operating or investing categories, group structures and transition.
The IFR Bulletin may be accessed here.
IFR Bulletin 2026/06 looks at the recent amendments to the fair value option in IAS 28 Investments in Associates and Joint Ventures and how they interact with IFRS 18 Presentation and Disclosure in Financial Statements.
It’s a practical guide, packed with FAQs, examples and illustrations covering questions such as eligibility for the expanded fair value option, classification within operating or investing categories, group structures and transition.
The IFR Bulletin may be accessed here.