The document outlines amendments to IAS 27 and IFRS 11, allowing entities to use the equity method for investments in subsidiaries, joint ventures, and associates in separate financial statements. It also details amendments to IFRS 11 regarding accounting for acquisitions of interests in joint operations. Additionally, it lists annual improvements from the 2010-2012 and 2011-2013 cycles, effective from January 1, 2014.
documents/vol00010-efta01367207-pdf.pdf
{"title":"Amendments to IAS 27 and IFRS 11","document_date":"2015-07-20","document_type":"legal","document_subtype":"Amendment","key_organizations":["IASB","IFRS"],"reference_numbers":["DB-SDNY-0058735","SDNY_GM_00204919","EFTA01367207"]}