IASB publishes minor amendments to IAS 27

The International Accounting Standards Board (IASB) has 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 narrow-scope amendments will help some jurisdictions move to International Financial Reporting Standards (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 first public agenda consultation.

The details are available from eIFRS.


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