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Sunday 31 August 2014

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Equity Method in Separate Financial Statements

Equity Method in Separate Financial Statements


 Narrow-scope amendment to IAS 27 Separate Financial Statements

Equity Method in Separate Financial Statements

The objective of this narrow-scope project is to restore the option to use the equity method of accounting in separate financial statements.

Project stages

Stage completed: December 2013
Stage 2: Equity Method in Separate Financial Statements (Amendments to IAS 27) issued 12 August 2014