Global Standards for the world economy

Tuesday 26 January 2021

ProjectsWork plan for IFRSConsolidated and Separate Financial Statements: Contributions to a jointly controlled entity or an associateDiscussion and papers

Consolidated and Separate Financial Statements: Contributions to a jointly controlled entity or an associate

Discussion and papers

Stage 1: Current stage

Date Ref. Title Recording Update

May 2013
(IASB)

15

IAS 27 Separate Financial Statements: the equity method: Allow the equity method [PDF]

September 2011
(IASB)

7L

Issues that the Committee recommends should not lead to amendments within the scope of the Annual Improvements process

May 2011
(IFRS IC)

13

IAS 27 Consolidated and Separate Financial Statements-Contributions to a jointly controlled entity or an associate