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IASB proposes IAS 27 amendments

The International Accounting Standards Board (IASB) has proposed amendments to IAS 27 in its exposure draft: Equity Method in Separate Financial Statements.

The proposed amendments would allow entities to use the equity method to account for investments in subsidiaries, joint ventures and associates in their separate financial statements.

The proposals are only open for public comment until 3 February 2014, which the IASB says reflects the importance of the change in several jurisdictions.

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The International Accounting Standards Board

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