Draft Comment Letter: Amendments to the Fair Value Option IAS 28

The UKEB today issued a Draft Comment Letter (DCL) for public consultation in response to the IASB’s Exposure Draft (ED) Amendments to the Fair Value Option for Investments in Associates and Joint Ventures.

The UKEB supports the IASB’s work on this project, while encouraging the IASB to consider whether a more concise and principle-based redrafting of the scope of this option could be achieved. The UKEB also highlights a concern about a clarification included in the non-mandatory material accompanying the ED.

Stakeholders are invited to provide feedback either by answering the questions in the Invitation to Comment or by email to [email protected]. Comments are welcome until 4 April 2026.

For further detail on this project, see the UKEB project page.