IFRS - IAS 27 - Separate financial statements

CPD hours:  1

IAS 27 sets out the principles for preparing consolidated financial statements for groups of entities under the control of a parent. It also prescribes accounting for investments in subsidiaries in an entity’s separate financial statements. Parts of IAS 27 have since been replaced or supplemented by IFRS 10, IFRS 11, and IFRS 12.

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