Need to know — IASB proposes amendments to IAS 27 to allow the use of the equity method in separate financial statements.

Published on: 04 Dec, 2013

This publication from Deloitte outlines the proposed amendments to IAS 27 'Separate Financial Statements' set out in the recent Exposure Draft (ED) ED/2013/10 issued by the International Accounting Standards Board (IASB).

The proposed amendments would allow an entity to apply the equity method in accounting for its investments in subsidiaries, joint ventures and associates in its separate financial statements.


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