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IASB publishes narrow-scope amendments to IAS 27 Separate Financial Statements

 12 August 2014

The International Accounting Standards Board (IASB) today published Equity Method in Separate Financial Statements (Amendments to IAS 27).  The amendments to IAS 27 will allow entities to use the equity method to account for investments in subsidiaries, joint ventures and associates in their separate financial statements.

The amendments will help some jurisdictions move to IFRS for separate financial statements, reducing compliance costs without reducing the information available to investors.

The amendments respond to requests that the IASB had received during its inaugural public agenda consultation.

eIFRS Basic, Professional and Comprehensive subscribers can download Equity Method in Separate Financial Statements (Amendments to IAS 27) from eIFRS.




Press enquiries:

Chris Welsh, Communications Manager, IFRS Foundation
Telephone: +44 (0)20 7246 6495

Technical enquiries:

Raghava Tirumala, Technical Manager, IASB
Telephone: +44 (0)20 7246 6953