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IAS 27 Separate Financial Statements

IAS 27 Separate Financial Statements contains accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity prepares separate financial statements.

Interests in Other Entities

This factsheet guides you through the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates.

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IAS 27 is relevant where an entity has investments in subsidiaries, associates and joint ventures and is required to present separate financial statements.

Investments in subsidiaries, associates and joint ventures are accounted for in the separate financial statements of the investor either:

  • at cost, or
  • using the equity method, or
  • in accordance with IFRS 9.

The same accounting should be applied to each category of investment.

Dividends from subsidiaries, joint ventures or associates are recognised in profit or loss in the investor’s separate financial statements when a right to receive the dividend is established.

The standard also provides disclosure requirements.

Related IFRIC interpretations

SIC 7 Introduction of the Euro
The effective start of the EMU after the reporting date does not alter the requirements of IAS 21 at the reporting date.

ICAEW factsheets and guides

The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.

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