t:IAS27
type: Ontology
creation date: 2026-08-15T18:12:38+02:00
imports: http://semantic-mediawiki.org/swivt/1.0

t:IAS27
type: Subject
type: Term
type: Index
page: https://orwiki.org/t:IAS27
wiki namespace: 1008
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
keywords: IAS, IFRS, Standard, Financial, Accounting, Separate Financial Statements, Investments, Joint Ventures, Subsidiaries, Reporting
level: 1
link: http://https://orwiki.org//Special:URIResolver/t-3ASubsidiary
link: http://https://orwiki.org//Special:URIResolver/t-3AJV
link: http://https://orwiki.org//Special:URIResolver/t-3AIFRS09
link: http://https://orwiki.org//Special:URIResolver/t-3AIAS28
name: IAS 27 Separate Financial Statements
parent: t:IFRS
sorting: 10027
display title of: IAS 27 Separate Financial Statements
wiki page modification date: 2020-08-20T13:37:59Z
modification date#aux: 2459082.068044
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