Updated EFRAG endorsement status report for draft endorsement advice letter on amendments to IAS 27

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23 Oct 2014

The European Financial Reporting Advisory Group (EFRAG) has updated its Endorsement Status Report to include its draft endorsement advice letter on 'Equity Method in Separate Financial Statements (Amendments to IAS 27)'.

The amendments were issued in August 2014 and reinstate the equity method as an accounting option for investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. Endorsement of the amendments is currently expected in the third quarter of 2015.

The endorsement status report, dated 23 October 2014, is available here.

Correction list for hyphenation

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