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Equity Method in Separate Financial Statements (Proposed amendments to IAS 27) (Last date for sending comments: January 20, 2014)
December, 19th 2013

IAS 27 Separate Financial Statements allows an entity to account for investments in subsidiaries, joint ventures and associates either at cost or in accordance with IFRS 9 Financial Instruments in the entity’s separate financial statements.

The International Accounting Standards Board (IASB) has published this Exposure Draft of proposed amendments to IAS 27 to restore the option to use the equity method to account for investments in subsidiaries, joint ventures and associates in the entity’s separate financial statements.

Invitation to comment

ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at:

http://www.ifrs.org/Current-Projects/IASB-Projects/IAS-27-Separate-Financial-Statements/Exposure-Draft-December-2013/Documents/Equity-Method-in-Separate-Financial-Statements-December-2013.pdf 

Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording. 

Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than January 20, 2014. Comments can also be sent by e-mail at asb@icai.in orcommentsasb@icai.in. 

 
 
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