BC28 When IAS 27 was amended in 2011, the Board clarified the disclosures required by an entity preparing separate financial statements so that the entity would be required to disclose the principal place of business (and country of incorporation, if different) of significant investments in subsidiaries, joint ventures and associates and, if applicable, of the parent that prepares consolidated financial statements that comply with IFRSs. IAS 27 (as amended in 2008) had previously required the disclosure of the country of incorporation or residence of such entities. The clarification of the disclosure requirement is more consistent with those requirements in other IFRSs (eg IFRS 12 and IAS 1 Presentation of Financial Statements) that also require disclosure of the principal place of business and country of incorporation. [In April 2024 the IASB issued IFRS 18 Presentation and Disclosure in Financial Statements and carried over these requirements in IAS 1 Presentation of Financial Statem
…Date-stamp loading