https://orwiki.org/index.php?action=history&feed=atom&title=t%3AIAS27t:IAS27 - Revision history2026-05-04T20:14:47ZRevision history for this page on the wikiMediaWiki 1.28.0https://orwiki.org/index.php?title=t:IAS27&diff=19793&oldid=prevOrwiki: 1 revision imported2020-08-20T13:37:59Z<p>1 revision imported</p>
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</td></tr></table>Orwikihttps://orwiki.org/index.php?title=t:IAS27&diff=19792&oldid=prevORwiki: Created page with "{{this}} prescribes the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity elects, or is required by local re..."2020-08-20T01:41:35Z<p>Created page with "{{this}} prescribes the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity elects, or is required by local re..."</p>
<p><b>New page</b></p><div>{{this}} prescribes the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity elects, or is required by local regulations, to present separate financial statements.<br />
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Separate financial statements are those presented in addition to consolidated financial statements.<br />
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Separate financial statements could be those of a parent or of a subsidiary by itself. In separate financial statements, an investor accounts for investments in [[Link::t:Subsidiary|subsidiaries]], [[Link::t:JV|joint ventures]] and associates either at cost, or in accordance with [[Link::t:IFRS09]], or using the equity method as described in [[Link::t:IAS28]].<br />
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{{this}} is Copyright: [https://IFRS.org IFRS Foundation]<br />
<ins><br />
[[Link::t:JV]]<br />
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[[Category:Term]][[Category:Finance]]<br />
{{Object<br />
|name=IAS 27 Separate Financial Statements<br />
|parent=t:IFRS<br />
|sort=10027<br />
|level=1<br />
|keywords=IAS, IFRS, Standard, Financial, Accounting, Separate Financial Statements, Investments, Joint Ventures, Subsidiaries, Reporting<br />
|description=IAS 27 prescribes the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity elects, or is required by local regulations, to present separate financial statements<br />
}}</div>ORwiki