J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor. Andy Smith is ...

The International Accounting Standards Board has begun a public consultation on proposed amendments to International Financial Reporting Standards to help companies account for their investments in ...

The case clarifies that reducing shareholding below the threshold mandates discontinuation of the equity method. The retained stake must be remeasured at fair value under Ind AS ...

Try as it might, the Financial Accounting Standards Board simply cannot come up with a way to simplify the equity method of accounting. FASB published a proposal in June 2015 and asked for public ...