6 Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (IAS 28)

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26 February 2026 Agenda Paper 6

Executive Summary

Project Stage

Body	Research / Pipeline	Discussion Paper	Redeliberation	Exposure Draft	Redeliberation	Final Standard	Post Implementation Review	UKEB Post Implementation Review
IASB	Research / Pipeline	Discussion Paper	Redeliberation	Exposure Draft	Redeliberation	Final Standard	Post Implementation Review
UKEB	Research / Influencing	Research / Influencing	Monitoring	Influencing	Monitoring	Endorsement	Influencing	UKEB Post Implementation Review

Project Type

Influencing

Project Scope

Limited

Purpose of the paper

The purpose of this paper is to obtain the Board's approval for publication of the Draft Comment Letter (DCL) and the accompanying Invitation to Comment (ITC) on the IASB Exposure Draft – Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (ED).

Summary of the Issue

The ED was issued on 19 February 2026, with a comment deadline of 20 April 2026. The ED proposes amendments to paragraphs 18 and 19 of IAS 28 Investments in Associates and Joint Ventures to clarify the scope of the Fair Value option.

The UKEB approved the Project Initiation Plan (PIP) at its January 2026 meeting. The PIP included the publication of a DCL following the February 2026 meeting for consultation with stakeholders for a period of not less than 14 days and presentation of the Final Comment Letter (FCL) at the March or April 2026 meeting.

Decisions for the Board

Scope of the proposals (paragraphs 4-11 below, DCL paragraphs 2-3, A1-A2)

Do Board Members have questions or comments about the scope of the proposals?

ED Alternative view (paragraphs 12-15 below)

Do Board Members have questions or comments about the ED Alternative views?
Do Board Members agree that a question is included in the ITC seeking feedback on the Alternative views in the ED?

Ability to revoke the fair value option (paragraphs 16-19 below, DCL paragraphs 5-7, A3-A5)

Do Board Members have questions or comments about the ability to revoke the fair value option?

Draft Comment Letter (paragraphs 20-24 below)

Do Board Members consider that any points arising from the technical analysis in this paper should or should not be included in the Draft Comment Letter (Appendix A)?
Do Board Members agree to a 30-day comment period for the DCL and consideration of the FCL at the 23 April 2026 UKEB meeting?
Subject to addressing any matters arising during the meeting, does the Board approve the DCL (Appendix A) and ITC (Appendix B) for publication?

Recommendation

The Secretariat recommends that the Board approves the DCL and accompanying ITC.

Appendices

Appendix A Draft Comment Letter
Appendix B Invitation to Comment

Background

1On 19 February 2026, the IASB published the Exposure Draft (ED) Amendments to the Fair Value Option for Investments in Associates and Joint Ventures proposing amendments to IAS 28 Investments in Associates and Joint Ventures. The IASB comment period closes on 20 April 2026.

2The ED proposes amendments to paragraphs 18 and 19 of IAS 28, to clarify the scope of the fair value option for investments in associates and joint ventures.

Initial technical analysis

ED proposals

3The changes proposed by the ED are different from the proposed draft wording in the IASB's December 2025 IASB Update. The proposed amendments to IAS 28, and relevant sections of IFRS 18 cross referenced in the amendments, are included in the table below.

ED proposals

Explanation of the PDF structure and my output decisions:

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`. * The "Project Stage" table required careful construction to reflect its two rows of headers visually (IASB and UKEB stages). I've opted for IASB and UKEB as rows, with an empty cell for the "UKEB Post Implementation Review" column in the IASB row, to maintain consistent column count. * The "ED proposals" table has a single header row and then two numbered content rows. * The "Question" tables (Yes/No with text box) are omitted as tables, as they are interactive form elements. The questions themselves are presented as text, and the "Click or tap here to enter text" is retained as part of the instructions.

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Footnotes: All footnotes are collected at the end of the document using [^N] syntax.26 February 2026 Agenda Paper 6

Executive Summary

Project Stage

Body	Research / Pipeline	Discussion Paper	Redeliberation	Exposure Draft	Redeliberation	Final Standard	Post Implementation Review	UKEB Post Implementation Review
IASB	Research / Pipeline	Discussion Paper	Redeliberation	Exposure Draft	Redeliberation	Final Standard	Post Implementation Review
UKEB	Research / Influencing	Research / Influencing	Monitoring	Influencing	Monitoring	Endorsement	Influencing	UKEB Post Implementation Review

Project Type

Influencing

Project Scope

Limited

Purpose of the paper

Summary of the Issue

Decisions for the Board

Scope of the proposals (paragraphs 4-11 below, DCL paragraphs 2-3, A1-A2)

Do Board Members have questions or comments about the scope of the proposals?

ED Alternative view (paragraphs 12-15 below)

Do Board Members have questions or comments about the ED Alternative views?
Do Board Members agree that a question is included in the ITC seeking feedback on the Alternative views in the ED?

Ability to revoke the fair value option (paragraphs 16-19 below, DCL paragraphs 5-7, A3-A5)

Do Board Members have questions or comments about the ability to revoke the fair value option?

Draft Comment Letter (paragraphs 20-24 below)

Do Board Members consider that any points arising from the technical analysis in this paper should or should not be included in the Draft Comment Letter (Appendix A)?
Do Board Members agree to a 30-day comment period for the DCL and consideration of the FCL at the 23 April 2026 UKEB meeting?
Subject to addressing any matters arising during the meeting, does the Board approve the DCL (Appendix A) and ITC (Appendix B) for publication?

Recommendation

The Secretariat recommends that the Board approves the DCL and accompanying ITC.

Appendices

Appendix A Draft Comment Letter
Appendix B Invitation to Comment

Background

2The ED proposes amendments to paragraphs 18 and 19 of IAS 28, to clarify the scope of the fair value option for investments in associates and joint ventures.

Initial technical analysis

ED proposals

| Proposed changes to IAS 28 paragraphs 18 and 19 [NB: added text is underlined, deleted text is struck through] | 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Proposed changes to IAS 28 paragraphs 18 and 19

[NB: added text is underlined, deleted text is struck through]

18When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure that investment at fair value through profit or loss in accordance with IFRS 9. Similar entities include those that have a main business activity of investing in particular types of assets (see paragraph 49(a) of IFRS 18). An example of an investment-linked insurance fund is a fund held by an entity as the underlying items for a group of insurance contracts with direct participation features. For the purposes of this election, insurance contracts include investment contracts with discretionary participation features. An entity shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture. (See IFRS 17 Insurance Contracts for terms used in this paragraph that are defined in that Standard.)

19When an entity has an investment in an associate, a portion of which is held indirectly through a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure that portion of the investment in the associate at fair value through profit or loss in accordance with IFRS 9 regardless of whether the venture capital organisation, or the mutual fund, unit trust and similar entities including investment-linked insurance funds, has significant influence over that portion of the investment. If the entity makes that election, the entity shall apply the equity method to any remaining portion of its investment in an associate that is not held through a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds.

45MAmendments to the Fair Value Option for Investments in Associates and Joint Ventures, issued in [Month] 2026, amended paragraphs 18–19. An entity shall apply these amendments in accordance with paragraph C7 of IFRS 18 when it applies IFRS 18. If an entity has elected to apply IFRS 18 for an earlier period in accordance with paragraph C1 of IFRS 18, and that earlier period begins before the issuance of these amendments, the entity shall apply the amendments, in accordance with paragraph C7 of IFRS 18, from the beginning of the reporting period starting on or after the issuance of the amendments.

IFRS 18 Presentation and Disclosure of Financial Statements: extracts for reference

49To classify income and expenses in the operating, investing and financing categories, an entity shall assess whether it has a specified main business activity—that is a main business activity of (see paragraphs B30–B41):

investing in particular types of assets, referred to hereafter as investing in assets (see paragraph 53); or
providing financing to customers...

53Except as required by paragraphs 55–58 for an entity that has a specified main business activity, an entity shall classify in the investing category income and expenses specified in paragraph 54 from:

investments in associates, joint ventures and unconsolidated subsidiaries (see paragraphs B43–B44);
cash and cash equivalents; and
other assets if they generate a return individually and largely independently of the entity's other resources (see paragraphs B45–B49).

Scope of proposals

4The ED proposals are minor. The main substantive addition in paragraph 18 is the new sentence 'similar entities include those that have a main business activity of investing in particular types of assets (see paragraph 49(a) of IFRS 18)'. The proposed deletions relate to the previous wording of the scope of the option.

5The ED proposals are wider in scope than the wording shared by the IASB in their December 2025 IASB Update, which proposed clarifying that 'similar entities include entities that invest in associates and joint ventures as a main business activity'. Several UKEB Members expressed concern in the January 2026 UKEB meeting that the proposed IASB Update wording might be overly restrictive.

6The ED wording cross refers to the IFRS 18 paragraph 49(a) reference to 'a main business activity of investing in particular types of assets'. Paragraph 49(a) of IFRS 18 cross refers to paragraph 53 of IFRS 18, which lists the types of assets included in sub-paragraphs 53(a)–(c).

7The envisaged effect of the change is to permit some investors, who currently apply equity accounting to investments in associates and joint ventures, to elect to apply the fair value option to these investments on first time adoption of IFRS 18. Where an entity has a main business activity of investing in particular types of assets, it will classify the income and expenses arising from these assets in the operating category.

8Our understanding of these proposals is that they may extend, but should not constrain, the existing interpretation of the scope of the fair value option in IAS 28. If entities had previously concluded that an investment in an associate or joint venture was held by or through a 'similar entity' to a venture capital organisation, a mutual fund, or a unit trust, these amendments should not alter that judgement.

9Informal outreach undertaken prior to the publication of the ED has indicated that:

Interpretation of the scope of the fair value option in paragraph 18 of IAS 28 is not perceived to be a significant issue in the UK.
One preparer expressed a view that they would not want any changes to the wording of paragraph 18 to narrow the scope of the option beyond current interpretation in the UK.
There were mixed views from accounting firm representatives. A couple of representatives were cautious about the risks of extending the fair value option. Whilst other representatives did not reflect such concerns.

10The ED wording appears to address the main concerns that were highlighted during the discussion of this topic at the January 2026 UKEB meeting. Consequently, the Draft Comment Letter (DCL) supports the proposal in the ED.

11We understand that any changes to the IAS 28 fair value option would not affect any existing fair value elections for investments in associates and joint ventures. The changes would only apply to future investments, or investments in associates and joint ventures that are equity accounted prior to the effective date of these proposed amendments:

on first time adoption of IFRS 18; or
on application of these amendments if IFRS 18 has been early adopted.

Question for the Board

Do Board Members have questions or comments about the scope of the proposals?

ED Alternative views

12Three IASB members voted against the ED proposals. Their alternative views (AV1–AV6) set out a preference for introducing an unrestricted fair value option for investments in associates and joint ventures as a more principled based alternative. The Alternative views note that such an option exists in US GAAP.

13An unrestricted fair value option would allow any investor to elect to measure its investments in associates and joint ventures at fair value in their consolidated financial statements. The use of fair value measurement for investments in associates and joint ventures is already permitted by paragraph 10 of IAS 27 Separate Financial Statements in an investor's separate financial statements.

14We have not heard any feedback from stakeholders, so far, calling for an unrestricted fair value option for investments in associates and joint ventures. Consequently, we have asked a question on this in the ITC.

15In the light of the constrained timeframes of this project and its link to IFRS 18 implementation, we suggest that if we do receive feedback in support of an unrestricted fair value option, any recommendation to the IASB should be proposed to be addressed outside this urgent project.

Question for the Board

Do Board Members have questions or comments about the ED Alternative views?
Do Board Members agree that a question is included in the ITC seeking feedback on the Alternative views in the ED?

Ability to revoke the fair value option

16Paragraph 18 of IAS 28 currently includes the following: “An entity shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture”. The text in ED BC17 and BC18 elaborates on this requirement: 'In accordance with paragraph 18 of IAS 28, the election to use the fair value option at initial recognition of an investment in an associate or joint venture is irrevocable'.

17However, we understand from stakeholder feedback that there are different interpretations of whether revocation of the election is prohibited or not. We understand these differences are reflected in guidance published by the large accounting firms and in diversity of practice on this point.

18We are concerned that any clarification of this nature should be addressed through changes to the main body of IAS 28, rather than through a statement in the basis for conclusions, which is not mandatory guidance.

19We are also concerned that this could have the consequence of leading to changes in practice without consultation. We believe that there is not sufficient time to consult fully on making changes in this area, which could alter established practice for entities currently applying the fair value option for investments in associates and joint ventures. We recommend ED paragraphs BC17 and BC18 are deleted.

Question for the Board

Do Board Members have questions or comments about the ability to revoke the fair value option?

Draft Comment Letter

20The DCL has been informed by points raised by the Board at its discussion of the draft IASB wording at the January 2026 UKEB meeting, and by informal stakeholder outreach conducted to date.

21The Secretariat's discussions with stakeholders are expected to continue during the DCL consultation period, including at the Preparer Advisory Group and the Accounting Firms and Institutes Advisory Group meetings in March 2026.

22The DCL is attached at Appendix A for consideration and approval, with the accompanying ITC at Appendix B.

23Overall, the DCL supports the IASB's proposed amendments. However, it highlights a concern that material included in the basis for conclusions appears to introduce interpretation of IAS 28 that is not consistent with the wording of the Standard, and where some diversity of practice exists.

24At the January 2026 UKEB meeting, Board Members expressed a preference for a 30-day comment period for the DCL, if possible. The alternative option was a 14 day comment period, with consideration of the FCL at the March 2026 UKEB meeting. The Board preferred allowing a 30 day comment period if the FCL would still be submitted to the IASB in time for the IASB to consider the letter. This paper proposes a 30-day comment period. This would mean discussion of the FCL at the April 2026 UKEB meeting, and finalisation of the FCL shortly thereafter. This is expected to lead to submission of the FCL several days after the IASB comment deadline of 20 April but this would be ahead of the IASB meeting considering the feedback.

Questions for the Board

Do Board Members consider that any points arising from the technical analysis in this paper should or should not be included in the Draft Comment Letter (Appendix A)?
Do Board Members agree to a 30-day comment period for the DCL and consideration of the FCL at the 23 April 2026 UKEB meeting?
Subject to addressing any matters arising during the meeting, does the Board approve the DCL (Appendix A) and ITC (Appendix B) for publication?

Next Steps

25If approved by the UKEB, the DCL will be published for stakeholder comment on the UKEB website for a comment period of 30 days (in line with the approved PIP). Targeted stakeholder outreach engagement will continue whilst the DCL is out for comment.

26The Final Comment Letter, Feedback Statement and draft Due Process Compliance Statement are expected to be presented at the April 2026 meeting for Board approval.

Appendix A

Draft Comment Letter

Letter to Dr Andreas Barckow

Dr Andreas Barckow Chairman International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Wharf London E14 4HD

[XX March 2026]

Dear Dr Barckow

Exposure Draft IASB/ED/2026/1 Amendments to the Fair Value Option for Investments in Associates and Joint Ventures

1The UK Endorsement Board (UKEB) welcomes the opportunity to provide comment on the International Accounting Standards Board (IASB)'s Exposure Draft Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (ED). In developing this letter, we have consulted with stakeholders in the UK, including preparers, accounting firms and institutes, and users of accounts.

2UK entities wishing to apply the fair value option to investments in associates and joint ventures have not highlighted any interpretational issues hindering their ability to apply these requirements. However, we note the IASB is working to address diversity in practice arising internationally in this area and support resolving any concerns ahead of the application of IFRS 18 Presentation and Disclosure in Financial Statements to ensure consistent application of that Standard.

3We support the proposed revisions to paragraphs 18 and 19 of IAS 28 Investments in Associates and Joint Ventures. We believe they strike a pragmatic balance between swiftly addressing the identified diversity in practice, without unnecessarily changing existing practice for entities that currently apply the fair value option to investments in associates and joint ventures.

4We also support the proposed effective date and transition provisions.

5However, we are concerned by the proposal to include clarifying text in basis for conclusions paragraphs BC17 and BC18 of the ED to support the changes to be introduced in paragraph 18. We are specifically concerned about the proposal to add the following text in ED BC17: 'In accordance with paragraph 18 of IAS 28, the election to use the fair value option at initial recognition of an investment in associate or joint venture is irrevocable.' We believe that paragraph 18 does not currently require the election to measure at fair value through profit or loss, in accordance with IFRS 9, an investment in an associate or joint venture held by an entity within the scope of that paragraph, to be irrevocable.

6We understand from stakeholders that there is diversity of practice as to whether, in certain circumstances, a fair value election for an investment in an associate or joint venture may be revoked. However, we do not believe that the IASB has clearly articulated its rationale for:

making this election irrevocable;
how this change will impact entities that are currently applying the requirements; or
making this change through the basis for conclusions, rather than as a change to the main body of the standard.

7If the IASB considers that clarification of this point is necessary, we would advise that this should be addressed in mandatory text, rather than in accompanying non-mandatory material in the basis for conclusions. In addition, we would advise caution against making such a significant amendment in this urgent, narrow-scope amendment project, as we understand that this could lead to a significant change in practice for some entities.

If you have any questions about this response, please contact the project team at [email protected].

Yours sincerely

Paul Lee Chair UK Endorsement Board

About the UKEB: The UK Endorsement Board is responsible for endorsement and adoption of IFRS Accounting Standards for use in the UK and therefore is the UK's National Standard Setter for IFRS Accounting Standards. The UKEB also leads the UK's engagement with the IFRS Foundation on the development of new standards, amendments and interpretations.

About IFRS in the UK: There are currently approximately 1,300 entities with equity listed on the London Stock Exchange that prepare their financial statements in accordance with IFRS. ¹ In addition, UK law allows unlisted companies the option to use IFRS and approximately 14,000 such companies currently take up this option. ²

About this letter: This letter is intended to contribute to the Foundation's due process. The views expressed by the UKEB in this letter are separate from, and will not necessarily affect the conclusions in, any endorsement and adoption assessment on new or amended international accounting standards undertaken by the UKEB.

Questions on IASB/ED/2026/1 Amendments to the Fair Value Option for Investments in Associates and Joint Ventures

Question 1—Proposed amendments to paragraphs 18–19 of IAS 28

Paragraphs 18–19 of IAS 28 permit an entity to elect to measure an investment in an associate or a joint venture at fair value through profit or loss in accordance with IFRS 9 Financial Instruments if the investment is held by a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds.

The IASB is proposing to amend paragraphs 18–19 of IAS 28 to clarify that similar entities include those that have a main business activity of investing in particular types of assets (as set out in paragraph 49(a) of IFRS 18).

Paragraphs BC1–BC19 of the Basis for Conclusions explain the IASB's rationale for this proposal. In particular, paragraphs BC9–BC13 explain why the IASB decided not to propose extending the fair value option to all entities.

Do you agree with this proposal? Why or why not? If you disagree, please explain what you would suggest instead and why.

A1.We support the proposed revisions to paragraphs 18 and 19 of IAS 28 Investments in Associates and Joint Ventures. We believe they strike a pragmatic balance between swiftly addressing the diversity in practice, without unnecessarily changing existing practice for entities that currently apply the fair value option to investments in associates and joint ventures.

A2.We believe that the proposed changes may broaden the scope of this election, and might lead to some entities who previously assessed they were outside the scope of this provision considering whether the election may be available to them.

A3.However, we are concerned by the proposal to include clarifying text in basis for conclusions paragraphs BC17 and BC18 of the ED to support the changes to be introduced in paragraph 18. We are specifically concerned about the proposal to add the following text in ED BC17: 'In accordance with paragraph 18 of IAS 28, the election to use the fair value option at initial recognition of an investment in an associate or joint venture is irrevocable.' We believe that paragraph 18 does not currently require the election to measure at fair value through profit or loss in accordance with IFRS 9, an investment in an associate or joint venture held by an entity within the scope of that paragraph, to be irrevocable.

A4.We understand from stakeholders that that there is diversity of practice as to whether, in certain circumstances, a fair value election for an investment in an associate or joint venture may be revoked. However, we do not believe that the IASB has clearly articulated its rationale for:

making this election irrevocable;
how this change will impact entities that are currently applying the requirements; or
making this change through the basis for conclusions, rather than as a change to the main body of the standard.

A5.If the IASB considers that clarification of this point is necessary, we would advise that this should be addressed in mandatory text, rather than in accompanying non-mandatory material in the basis for conclusions. In addition, we would advise caution against making such a significant amendment in this urgent, narrow-scope amendment project, as we understand that this could lead to a significant change in practice for some entities.

Question 2— Effective date and transition

The IASB proposes that an entity apply the amendments to paragraphs 18–19 of IAS 28 at the same time and on the same basis as it applies IFRS 18.

Paragraphs BC20–BC21 of the Basis for Conclusions explain the IASB's rationale for this proposal.

Do you agree with this proposal? Why or why not? If you disagree, please explain what you would suggest instead and why.

A6.We agree with the proposal in the ED on the effective date and transition.

Appendix B

Invitation to Comment

Call for comments on the Exposure Draft Amendments to the Fair Value Option for Investments in Associates and Joint Ventures

Deadline for completion of this Invitation to Comment:

Midday, [Thursday 2 April] 2026

Please submit to: [email protected]

Introduction

The objective of this Invitation to Comment is to obtain input from stakeholders on the UK Endorsement Board's (UKEB's) Draft Comment Letter (DCL) on the Exposure Draft (ED) Amendments to the Fair Value Option (IAS 28) published by the International Accounting Standards Board (IASB) on 19 February 2026. The IASB's comment period ends on 20 April 2026.

UK endorsement and adoption process

The UKEB is responsible for endorsement and adoption of IFRS for use in the UK and therefore is the UK's National Standard Setter for IFRS. The UKEB also leads the UK's engagement with the IFRS Foundation (Foundation) on the development of new standards, amendments and interpretations. This letter is intended to contribute to the IASB's due process. The views expressed by the UKEB in this letter are separate from, and will not necessarily affect the conclusions in, any endorsement and adoption assessment on new or amended International Accounting Standards undertaken by the UKEB.

Who should respond to this Invitation to Comment?

Stakeholders with an interest in the quality of accounts prepared in accordance with IFRS Standards.

How to respond to this Invitation to Comment

Please download this document, answer any questions on which you would like to provide views, and return it together with the 'Your Details' form to [email protected] by midday on [Thursday 2 April 2026]

Brief responses providing views on individual questions are welcome, as well as comprehensive responses to all questions.

Privacy and other policies

The data collected through responses to this document will be stored and processed by the UKEB. By submitting this document, you consent to the UKEB processing your data for the purposes of influencing the development of and adopting IFRS for use in the UK. For further information, please see our Privacy Statements and Notices and other Policies (e.g. Consultation Responses Policy and Data Protection Policy) ³.

The UKEB's policy is to publish on its website all responses to formal consultations issued by the UKEB unless the respondent explicitly requests otherwise. A standard confidentiality statement in an e-mail message will not be regarded as a request for non-disclosure. If you do not wish your signature to be published, please provide the UKEB with an unsigned version of your submission. The UKEB prefers to publish responses that do not include a personal signature. Other than the name of the organisation/individual responding, information contained in the “Your Details” document will not be published. The UKEB does not edit personal information (such as telephone numbers, postal or e-mail addresses) from any other response document submitted; therefore, only information that you wish to be published should be submitted in such responses.

Questions

Scope of fair value option (IAS 28)

The UKEB's draft comment letter (DCL) supports the proposed amendments to paragraph 18 and 19 of IAS 28, to clarify the scope of the fair value option in IAS 28. Do you agree with this position? Please explain why or why not.

Yes No

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The IASB's Exposure Draft includes an alternative view supporting opening the fair value option in IAS 28 to all entities. Do you support introducing an unrestricted fair value option into IAS 28? Please explain why or why not.

Yes No

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Other

The UKEB's DCL supports the proposed amendments in relation to the effective date and transition. Do you agree with this position? Please explain why or why not.

Yes No

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Do you have any other comments on the IASB's Exposure Draft or the UKEB's DCL you would like to share?

Yes No

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Response generation

Did you/your organisation use a large language model (e.g. Chat GPT, Microsoft Copilot) to create any part of your/its response (response to this Invitation to Comment or a comment letter you are submitting as part of your response)?

Yes No
If you answered yes to Question 5, please specify which model and what prompt(s) you used for the large language model.

Click or tap here to enter text.

Thank you for completing this Invitation to Comment

Please submit this document by midday on [Thursday 2 April 2026] to [email protected]

Footnotes

UKEB calculation based on London Stock Exchange Group (LSEG) and Eikon data, November 2025. This calculation includes companies listed on the Main market as well as on the Alternative Investment Market (AIM). ↩
UKEB estimate based on FAME, Company Watch and other proprietary data. ↩
These policies can be accessed from the footer in the UKEB website here: https://www.endorsement-board.uk ↩

6 Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (IAS 28)

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