ICAEW.com works better with JavaScript enabled.

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).

Become a Financial Reporting Faculty member

Find out more about the benefits of membership and joining details.

Join now

Contents

Free to view

Financial Reporting Faculty members only

Looking for real life examples?

Financial Reporting Faculty members get free access to Company Reporting’s CR service. Company Reporting are a leading research and benchmarking service on IFRS reporting practices.

Faculty membership gives you access to a range of other resources, including the hidden premium content on this page.

Synopsis

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.

Which version of the standard?

'Which version of the standard?' is only available to members of the Financial Reporting Faculty. Please note that to access electronic versions of IFRS through the links in these standard trackers you need to have first logged into eIFRS.

Annual period starts
Effective version of standard
Notes on amendments 
On or after 1 January 2016 IAS 27 2019 Required Standards 
Includes amendment 1

Recent amendments

Full access to details of all the amendments is only available to Financial Reporting Faculty members. Find out how to join the faculty.

Other resources

Factsheets:

This page was last updated 26 March 2019