国际会计准则理事会(IASB)近日发布了《单独财务报表中的权益法(对〈国际会计准则第27号〉(IAS 27)的修订)》。经修订的IAS 27允许主体在其单独财务报表中采用权益法核算其在子公司、合营企业和联营企业中的投资。因此,允许主体采用以下任一方法核算此类投资:按成本;或根据IFRS 9(或IAS 39);或采用权益法。有关修订还澄清,如果母公司主体不再是投资主体,则应当按成本法、权益法或根据IFRS 9的方法中任一方法核算其在子公司中的投资。上述修订所产生的影响应 The International Accounting Standards Board recently released the Equity Method in Separate Financial Statements (amendments to IAS 27). The revised IAS 27 allows an entity to use its equity method to account for its investments in subsidiaries, joint ventures and associates in its separate financial statements. Therefore, the entity is permitted to account for such investments by one of the following methods: at cost; or under IFRS 9 (or IAS 39); or using the equity method. The amendments also clarify that if the parent entity ceases to be an investment entity, its investment in the subsidiary should be accounted for using either the cost method, the equity method or any of the methods according to IFRS 9. The impact of the above amendments should be