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IAS 27 Separate Financial Statements - Coggle Diagram
IAS 27 Separate Financial Statements
Dividends
Recognise in P/L
Right to receive
Affects
parent of group
presenting separate FS
not standalone companies
IAS 1 etc. still applies
Account for investments in
Associates
Joint ventures
Subsidiaries
Carrying Amount
IFRS 9 Financial Instruments
Cost
IFRS 5 if held for sale
Disclosures
Separate F/S
Exemption used
Location
Listing of
Jointly controlled entities
Associates
Accounting method
Subsidiaries
Ownership
And voting rights
IFRS 12
if parents
if only separate F/S presented