{"id":37927,"date":"2014-01-17T18:50:00","date_gmt":"2014-01-17T18:50:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=fe16461c83f859514dea9b319d270eb3"},"modified":"2014-01-17T18:50:00","modified_gmt":"2014-01-17T18:50:00","slug":"efrag-launches-short-discussion-series-issuing-the-first-two-papers-1-conceptual-analysis-of-the-equity-method-and-2-implications-for-standard-setting-following-from-a-literatu","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=37927","title":{"rendered":"EFRAG launches \u2018Short Discussion Series\u2019 issuing the first two papers: (1) Conceptual analysis of the equity method and  (2) Implications for standard setting following from a literature review on how captial providers use information"},"content":{"rendered":"<p>The European Financial Reporting Group (EFRAG) has issued two \u2018Short Discussion Series\u2019 (SDS) papers. The first paper deals with the equity method and especially considers to what extent the equity method in IAS 28 is a measurement basis, a one-line consolidation or a combination of both. EFRAG seeks to initiate a discussion on this topic and asks for constituents&#8217; comments. The second paper builds on a literature review on how captial providers use information that was presented in late December 2013 and reflects on implications of this literature review for standard setting. EFRAG has initiated the \u2018Short Discussion Series\u2019 in order to promote debates that address topical and problematic issues in financial reporting among European and other constituents.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The European Financial Reporting Group (EFRAG) has issued two \u2018Short Discussion Series\u2019 (SDS) papers. The first paper deals with the equity method and especially considers to what extent the equity method in IAS 28 is a measurement basis, a one-lin&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/37927"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=37927"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/37927\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=37927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=37927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=37927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}