<http://schema.org/description>
"In this comment letter, we do not object to the board\u2019s proposal to restore the use of the equity method as one of the options to account for investments in subsidiaries, joint ventures and associates in an entity\u2019s separate financial statements. However, we do not support the requirement for retrospective application of the exposure draft nor the proposed consequential amendment to IAS 28,  Investments in Associates and Joint Ventures."^^<http://www.w3.org/2001/XMLSchema#string>
<http://www.pwc.com/us/en/cfodirect/publications/comment-letter-iasb/pwc-comments-on-the-iasb-proposed-amendments-to-ias-27.html>