• Register
Return to: Home > News > Regulation > IASB proposes IAS 27 amendments

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.

Related link:

The International Accounting Standards Board

Top Content

    2018 Digital Accountancy forum and awards: Digital transformation

    The Accountant presents highlights from The Digital Accountancy Forum & Awards 2018 panel discussions

    read more

    2018 Digital Accountancy Forum and Awards: Tech deep dive

    The second panel session of the day saw experts discuss how new technologies should not just be seen as a threat, and could be used to improve accounting.

    read more

    Digital Accountancy Forum and Awards: The power of data

    The third panel discussion of the day saw panellists discuss some of the worries their clients have had, how to overcome them, and how data and technology are providing real business opportunities.

    read more

    Digital Accountancy Forum and Awards: The next generation

    With young people more mobile, and technology changing the industry rapidly, the final panel session of the Digital Accountancy Forum looked at how firms would need to adapt to the new reality

    read more
Privacy Policy

We have updated our privacy policy. In the latest update it explains what cookies are and how we use them on our site. To learn more about cookies and their benefits, please view our privacy policy. Please be aware that parts of this site will not function correctly if you disable cookies. By continuing to use this site, you consent to our use of cookies in accordance with our privacy policy unless you have disabled them.