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