Equity Method in Separate Financial Statements(Amendments to IAS 27) Amendments to IAS 27Separate Financial Statements DEFINITIONS 4.The following terms are used in this Standard with the...5.The following terms are defined in Appendix A of IFRS...6.Separate financial statements are those presented in addition to consolidated...7.The financial statements of an entity that does not have...PREPARATION OF SEPARATE FINANCIAL STATEMENTS 10.When an entity prepares separate financial statements, it shall account...11BWhen a parent ceases to be an investment entity, or...12.Dividends from a subsidiary, a joint venture or an associate...EFFECTIVE DATE AND TRANSITION 18JEquity Method in Separate Financial Statements (Amendments to IAS 27),...Consequential amendments to other StandardsIFRS 1 First-time Adoption of International Financial Reporting Standards EFFECTIVE DATE 39ZEquity Method in Separate Financial Statements (Amendments to IAS 27),...Investments in subsidiaries, joint ventures and associates D14When an entity prepares separate financial statements, IAS 27 requires...D15AIf a first-time adopter accounts for such an investment using...IAS 28 Investments in Associates and Joint Ventures Changes in ownership interest 25.If an entity's ownership interest in an associate or a...EFFECTIVE DATE AND TRANSITION 45BEquity Method in Separate Financial Statements (Amendments to IAS 27),...
Commission Regulation (EU) 2015/2441
of 18 December 2015
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 27
(Text with EEA relevance) (revoked)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Amendments (Textual)
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)