The standard IAS 27 sets out the accounting and disclosure requirements for investments in subsidiaries, joint ventures, and associates when an entity prepares separate financial statements.
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
Improve the relevance, reliability and comparability of entities that have control of other companies.
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
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