تسمح التعديلات للمنشآت اتباع طريقة

تسمح التعديلات للمنشآت اتباع طريقة حقوق الملكية عند المحاسبة عن الاستثمارات في الشركات التابعة والمشاريع المشتركة والشركات الزميلة في قوائمها المالية المستقلة. تسري التعديلات على الفترات السنوية التي تبدأ في أو بعد 1 يناير 2016.

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Allow adjustments for installations where property rights method of accounting for investments in subsidiaries, joint ventures and associates in the separate financial lists. Apply adjustments to annual periods beginning on or after 1 January 2016.

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Amendments to allow establishments to follow the equity method when accounting for investments in subsidiaries, joint ventures and associates in the separate financial statements of companies. Amendments apply to annual periods beginning on or after January 1, 2016.

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Allow modifications of plant using equity method in accounting for investments in subsidiaries, joint ventures and associates in the separate financial statements. The amendments apply for annual periods beginning on or after January 1, 2016.

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