IAS 27
Separate Financial Statements

KEY DEFINITIONS

CONCEPTS

The purpose of this standard is to prescribe the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates. When an entity prepares separate financial statements

Subtema

IAS 27, which, for purposes of preparing separate financial statements, whether by internal decision or as required by local regulations, requests the measurement of the costs of investments in subsidiaries, joint ventures and associates

Improve the relevance, reliability and comparability of entities that have control of other companies.

SCOPE

CONSOLIDATION OPERATIONS

INFORMATION TO BE REVEALED

SYNONYMOUS

ANTONYM

radio, effect, trajectory, distance, understanding, intelligence, subtlety, talent, ingenuity, ability

irrelevance, insignificance, smallness

Action, execution, work, procedure, realization, consolidation, rooting, strengthening, strengthening, solidification

Inoperance, weakening

notice, report, testimony, communication, clarification, warning, advice, inquiry, inquiry
to confess, to declare, to discover, to reveal, to denounce, to inform, to expose, to warn, to demonstrate

IAS 27 Separate Financial Statements