Effective date of amendments to IAS 27

When 01 Jan, 2016
from to
Timezone UTC
Where London
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Equity Method in Separate Financial Statements (Amendments to IAS 27) was issued on 12 August 2014. The amendments reinstate the equity method as an accounting option for investments in subsidiaries, joint ventures and associates in an entity's separate financial statements.

The amendments are effective for annual periods beginning on or after 1 January 2016, with earlier application being permitted.

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