Exposure Draft and comment letters—Amendments to IAS 27 Consolidated and Separate Financial Statements


The Board's intention in developing this Exposure Draft was to reflect only those changes related to its decisions in the second phase of the Business Combinations project, and not to reconsider all of the requirements in IAS 27.

The changes proposed to IAS 27 were concerned primarily with accounting for increases and decreases in ownership interests in subsidiaries after control is obtained and accounting for the loss of control of subsidiaries.

The Exposure Draft was open for comment until 28 October 2005.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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