Separate Financial Statements: Equity Method
The 2013 May IASB Update has been published with the tentative decision to allow an entity to account for investments in subsidiaries, associates and joint ventures using the equity method in their separate financial statements.
Keywords: Mazars, Thailand, Accounting, IASB, IAS 27
17 July 2013
The IASB plans to publish an exposure draft in the third quarter of 2013.
What do I need to do?
Nothing now, we just wait for the exposure draft to be published to determine the impact.