IASB issues the ED Equity Method in Separate Financial Statements (Proposed amendments to IAS 27)

The 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 ED is open for comments until 3 February 2014.