We have published our comment letter on the IASB’s Exposure Draft ED/2013/10 ‘Equity Method in Separate Financial Statements’. We agree with the proposal as a short-term measure but believe that certain modifications need to be made before finalising the amendments to address the issue raised by entities in certain jurisdictions that require the use of the equity method to account for its investments in subsidiaries, joint ventures and associates in preparing its separate financial statements. However, we do not agree with the consequential amendment to IAS 28.