F1ANNEX
Annotations:
Amendments (Textual)
F1 Equity Method in Separate Financial Statements (Amendments to IAS 27)
F1 Consequential amendments to other Standards IFRS 1 First-time Adoption of International Financial Reporting Standards
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F1EFFECTIVE DATE
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F139Z
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F1 Investments in subsidiaries, joint ventures and associates
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F1D14When an entity prepares separate financial statements, IAS 27 requires it to account for its investments in subsidiaries, joint ventures and associates either:
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F1D15AIf a first-time adopter accounts for such an investment using the equity method procedures as described in IAS 28:
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Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 51 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)