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

What’s next?

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.