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
IAS, IFRS, Standard, Financial, Accounting, Separate Financial Statements, Investments, Joint Ventures, Subsidiaries, Reporting
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[[Category:Term]] [[-Link::t:IAS27]] OR [[Link::t:IAS27]] [[Category:Term]]