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IFRS in Focus

Proposals for limited amendments to the equity method


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Release date: 19 December 2012

This newsletter describes the IASB’s proposals for limited amendments to IAS 28 Investments in Associates and Joint Ventures (revised 2011) specifying the accounting for an investor’s share of changes in an investee’s net assets that are not recognised in the investee’s profit or loss or other comprehensive income and are not distributions received.

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