IAS 27 Separate Financial Statements
GPTKB entity
Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:applies_to |
entities preparing separate financial statements
|
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:effective_date |
January 1, 2016
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 27 Separate Financial Statements
|
| gptkbp:is_part_of |
gptkb:IFRS_standards
|
| gptkbp:provides_information_on |
accounting for investments in associates
accounting for investments in joint ventures accounting for investments in subsidiaries |
| gptkbp:replaced_by |
IAS 27 (2008)
|
| gptkbp:requires |
use of cost method or fair value method for investments
|