IFRS IAS 27 “Consolidated and Separate Financial Statements”

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Princy asked over 1 year ago

Mention the contents of IFRS IAS 27 “Consolidated and Separate Financial Statements”?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 puru_test answered over 1 year ago

IAS 27 “Consolidated and Separate Financial Statements”

  • – Definition of subsidiaries;
  • – Identification of associates and joint ventures;
  • – Presentation of the consolidated financial statements;
  • – The procedure and method of consolidation;
  • – Reflection of investments in subsidiaries, associates and jointly controlled entities in the separate financial statements (IAS 28, IAS31);
  • – Basic requirements for disclosure.

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