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  3. International Accounting Standards (IASs)
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  1. IAS 27: Separate Financial Statements
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IAS 27: Separate Financial Statements

Comparing proposed amendment...
Objective (para. 1)
Scope (paras. 2-3)
Definitions (paras. 4-8A)
Preparation of separate financial statements (paras. 9-14)
Disclosure (paras. 15-17)
Effective date and transition (paras. 18-19)
Withdrawal of IAS 27 (2008) (para. 20)
Approval by the Board of IAS 27 issued in December 2003
Approval by the Board of Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to IFRS 1 and IAS 27) issued in May 2008
Approval by the Board of Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) issued in October 2012
Approval by the Board of Equity Method in Separate Financial Statements (Amendments to IAS 27) issued in August 2014
IAS 27: Basis for Conclusions
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
IAS 27: Implementation Guidance
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