EFTA Document EFTA01367207

Amendment #4 Page 778 of 868 Tetli,i4.ccii en Amendments to (AS 27 Equity Method m Separate Francis/ Statements The amendmentswin allow enebes to use the equty method to accost for investments in subsolanes, pa ventures and associates in their separate financial statements Pates already applying IFRS and electing to change to the equity method in its separate financial statements will have to apply that change retrospectively For fasten* adopters of FRS electing to ate the equity method in