IAS 27 Separate Financial Statements
GPTKB entity
Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:amendedBy |
Annual Improvements to IFRSs 2014–2016 Cycle
|
| gptkbp:appliesTo |
separate financial statements
|
| gptkbp:availableOn |
https://www.ifrs.org/issued-standards/list-of-standards/ias-27-separate-financial-statements/
|
| gptkbp:compatibleWith |
consolidated financial statements
|
| gptkbp:focusesOn |
accounting for investments in subsidiaries, joint ventures, and associates in separate financial statements
|
| gptkbp:furtherRevised |
2008
2011 |
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 27 Separate Financial Statements
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:measurementOptions |
cost
equity method in accordance with IFRS 9 |
| gptkbp:objective |
to prescribe accounting and disclosure requirements for investments in subsidiaries, joint ventures, and associates when an entity prepares separate financial statements
|
| gptkbp:originallyIssued |
1989
|
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:permits |
use of equity method in separate financial statements (2014 amendment)
|
| gptkbp:relatedStandard |
gptkb:IFRS_10_Consolidated_Financial_Statements
gptkb:IFRS_9_Financial_Instruments IAS 28 Investments in Associates and Joint Ventures |
| gptkbp:replacedBy |
IFRS 10 Consolidated Financial Statements (for consolidated financial statements)
|
| gptkbp:requiresDisclosureOf |
method used to account for investments
list of significant investments in subsidiaries, joint ventures, and associates |
| gptkbp:startDate |
1 January 2013
|
| gptkbp:updated |
2003
|
| gptkbp:bfsParent |
gptkb:IFRS_10_Consolidated_Financial_Statements
|
| gptkbp:bfsLayer |
6
|