The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28, IAS 36, and IFRS 13. The proposed amendments would clarify that the unit of account for investments in subsidiaries, joint ventures and associates is the investment as a whole, and would add an additional illustrative example to IFRS 13. Comments are requested by 16 January 2015.