The definition of the "cost method" is deleted from IAS 27 and accordingly an investor is required to recognise as income in its separate financial statements all dividends received from a subsidiary, jointly controlled entity or associate, even if the dividend is paid out of pre-acquisition reserves.
IAS 27-st on välja jäetud „kulumeetodi” määratlus ning vastavalt peab investor eraldi finantsaruannetes kajastama sissetulekuna kõik tütarettevõttelt, ühis- või sidusettevõttelt saadud dividendid, isegi juhul, kui dividend on välja makstud soetamiseelsetest reservidest.