IFRS® Standards

Equity Method in Separate Financial Statements (Amend IAS 27)


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to amend International Accounting Standard (IAS) 27 Separate Financial Statements relating to the use of the equity method.

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This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.