icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
IAS 27: Separate Financial StatementsObjective (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 2003Approval 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 2008Approval by the Board of Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) issued in October 2012Approval by the Board of Equity Method in Separate Financial Statements (Amendments to IAS 27) issued in August 2014IAS 27: Basis for ConclusionsIntroduction (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 OpinionIAS 27: Implementation Guidance
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 1st January 2025
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

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)
PreviousNext