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Exposure Draft [December 2013]

Exposure Draft [December 2013]

Exposure Draft and Comment letters

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.  

Comment letter deadline

The Exposure Draft comment period ended on 3 February 2014.

Please note: when submitting a comment letter or when communicating with the IFRS Foundation, the IASB or any of its constituent bodies, you acknowledge and accept the IFRS Foundation Written Communication policy which details how we use and process your data.

View the Comment letters.


Due process documents
Exposure Draft: Equity Method in Separate Financial Statements (Proposed amendments to IAS 27) [PDF]
Exposé-sondage: Utilisation de la méthode de la mise en équivalence dans les états financiers individuels (projet de modification d’IAS 27) (French) [PDF]
(Date limite de réception des commentaires : le 3 février 2014)
Proyecto de Norma: El Método de la Participación en los Estados Financieros Separados (Modificaciones propuestas a la NIC 27) (Spanish) [PDF]
(Recepción de comentarios hasta el 3 de febrero de 2014)
公開草案: 個別財務諸表における持分法IAS第27号の修正案 (Japanese) [PDF]



Raghava Tirumala
Technical Manager