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Introduction (paras. BC1-BC6) |
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Consolidation exemption available for non‑public entities (paras. BC7-BC8) |
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Investment entities (para. BC8A) |
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Measurement of investments in subsidiaries, joint ventures and associates in separate financial statements (paras. BC9-BC27) |
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2003 revision (paras. BC9-BC10) |
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Equity method in separate financial statements (amendments issued in 2014) (paras. BC10A-BC10B) |
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Definition of separate financial statements (paras. BC10C-BC10E) |
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Application of the equity method (paras. BC10F-BC10H) |
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2008 amendments (paras. BC11-BC13) |
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Dividend received from a subsidiary, a joint venture or an associate (paras. BC14-BC20) |
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Measurement of cost in the separate financial statements of a new parent (paras. BC21-BC27) |
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Disclosure (2011 amendments) (para. BC28) |
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Effective date (2011 amendments) (paras. BC29-BC32) |
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Transition requirements (2014 amendments) (para. BC33) |
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Dissenting Opinion |
