The International Accounting Standards Board (IASB) today 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.
IFRS: IASB publishes proposals for narrow-scope amendments to IAS 27 Separate Financial Statements
2 de diciembre de 2013 | Actualidad