{"id":46289,"date":"2014-08-12T10:05:00","date_gmt":"2014-08-12T10:05:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=ba0bddaace0c65c438fc3dc2c229cf7e"},"modified":"2014-08-12T10:05:00","modified_gmt":"2014-08-12T10:05:00","slug":"iasb-changes-ias-27-to-again-allow-application-of-the-equity-method-in-separate-financial-statements","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=46289","title":{"rendered":"IASB changes IAS 27 to again allow application of the equity method in separate financial statements"},"content":{"rendered":"<p>The International Accounting Standards Board (IASB) has published &#8216;Equity Method in Separate Financial Statements (Amendments to IAS 27)&#8217;. The amendments reinstate the equity method as an accounting option for investments in subsidiaries, joint ventures and associates in an entity&#8217;s separate financial statements. The amendments are effective for annual periods beginning on or after 1 January 2016, with earlier application being permitted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Accounting Standards Board (IASB) has published &#8216;Equity Method in Separate Financial Statements (Amendments to IAS 27)&#8217;. The amendments reinstate the equity method as an accounting option for investments in subsidiaries, joint venture&#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\/46289"}],"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=46289"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/46289\/revisions"}],"predecessor-version":[{"id":46301,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/46289\/revisions\/46301"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=46289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=46289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=46289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}