IAS 27 - Separate Financial Statements
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
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