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- An exploratory study on the accounting choices of European listed entities under IAS 27Publication . Ribeiro, Maria; Gomes dos Santos, Paula; Albuquerque, FábioEntities with securities traded on regulated markets within the European Union (EU) that prepare separate financial statements and adopt International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) should follow IAS 27. Under IAS 27, entities can use three different accounting methods to recognise and measure their interests in subsidiaries, associates, and joint ventures: the cost method, the equity method under IAS 28, and fair value under IFRS 9. The purpose of this exploratory paper is to identify the accounting methods used for these financial investments under IAS 27. The study sample consists of entities from the major indices of EU countries, resulting in data from 267 entities. The findings indicate that the cost method is predominantly used by entities, with other methods collectively not exceeding 20%. Additionally, differences by country and sector were observed. These results contribute to the discussion on accounting choices in separate financial statements where these interests are reported.