Exposure Draft and comment letters—Equity Method in Separate Financial Statements (Proposed amendments to IAS 27)


On 2 December 2013 The International Accounting Standards Board (IASB) published for public comment Exposure Draft: Equity Method in Separate Financial Statements (Proposed amendments to IAS 27). The proposed amendments to IAS 27 would allow entities to use the equity method to account for investments in subsidiaries, joint ventures and associates in their separate (parent only) financial statements.

The IASB expects the proposed change will reduce compliance costs for many entities, while providing information helpful to an assessment of the investor’s net assets and profit or loss.

The Exposure Draft was open for comment until 3 February 2014.


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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