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      Under targeted amendments to IAS 28 Investments in Associates and Joint Ventures, more companies may now be eligible to apply the fair value option. Eligible companies can take advantage of a one-time opportunity to elect this option on transition to IFRS 18 Presentation and Disclosure in Financial Statements.

      In the first episode of our new video series “Corporate Reporting Today”, Brian O’Donovan and Julia LaPointe discuss the amendments and what companies need to consider. In this new series, Brian will be interviewing subject matter experts from different areas of corporate reporting to talk about current issues.

      Brian O'Donovan

      Global IFRS and Corporate Reporting Leader

      KPMG International

      Read the transcript
      It’s important for eligible companies to think broadly about all of the consequences of electing the fair value option, not just the impact on classification in the statement of profit or loss.

      Julia LaPointe,

      Associate Partner, KPMG International Standards Group

      Find out more

      Read our accompanying article for a deeper dive into the amendments, including practical insights and answers to frequently asked questions.

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