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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.

Published May 2011. Effective 1 January 2013 (1 January 2014 for EU preparers).

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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
  • 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.

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Annual period starts
Effective version of standard
Notes on amendments 
On or after 1 January 2017 IAS 27 2020 Required Standards 

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This page was last updated 30 January 2020