1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 27: Separate Financial Statements
  2. IAS 27: Basis for Conclusions
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IAS 27: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC6)
Consolidation exemption available for non‑public entities (paras. BC7-BC8)
Investment entities (para. BC8A)
Measurement of investments in subsidiaries, joint ventures and associates in separate financial statements (paras. BC9-BC27)
2003 revision (paras. BC9-BC10)
Equity method in separate financial statements (amendments issued in 2014) (paras. BC10A-BC10B)
Definition of separate financial statements (paras. BC10C-BC10E)
Application of the equity method (paras. BC10F-BC10H)
2008 amendments (paras. BC11-BC13)
Dividend received from a subsidiary, a joint venture or an associate (paras. BC14-BC20)
Measurement of cost in the separate financial statements of a new parent (paras. BC21-BC27)
Disclosure (2011 amendments) (para.  BC28)
Effective date (2011 amendments) (paras. BC29-BC32)
Transition requirements (2014 amendments) (para. BC33)
Dissenting Opinion
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