IAS 27 - Separate Financial Statements

Topic area:
Status: 12.05.2011 |
Archiviert
Key words:
IFRS
Initiative
Official name
IAS 27 Separate Financial Statements
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
12.05.2011
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Amendments to IAS 27 - Application of the equity method (non-binding, Amendment, INT)
IFRS 9 - Financial Instruments (non-binding, INT)
IAS 28 - Investments in Associates and Joint Ventures (non-binding, INT)

Source: IASB, IAS 27 Separate Financial Statements, 2011