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Deloitte comment letter on IASB ED/2013/10 "Equity method in separate financial statements"

Published on: Feb 10, 2014

Deloitte responded to the International Accounting Standards Board’s Exposure Draft ED/2013/10 Equity Method in Separate Financial Statements.

We do not object to the proposal, as a short-term measure, if certain modifications are made prior to finalizing the amendments to address the issue raised by entities in certain jurisdictions that require the use of the equity method to account for its investments in subsidiaries, joint ventures and associates in preparing its separate financial statements. We do not agree with the consequential amendment to IAS 28.


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