Welcome to the website of the IFRS Foundation and the IASB

Tuesday 07 July 2015

Banner graphic

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



/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }