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Monday 22 September 2014

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The IASB tentatively decided to allow the use of the equity method of accounting in separate financial statements

 24 May 2013


In May 2012 the IASB tentatively decided to add to its agenda a narrow-scope project to restore the option to use the equity method of accounting in separate financial statements.

At this meeting the IASB tentatively decided to amend paragraph 10 of IAS 27 Separate Financial Statements to allow an entity to account for investments in subsidiaries, associates and joint ventures using the equity method in their separate financial statements.

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