IFRS 10 Consolidated Financial Statements addresses the principle of control and the requirements relating to the preparation of consolidated financial statements. In October 2012 …

IAS 27 prescribes the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity elects, or is required by local regulations, to …

International Accounting Standard 27 Separate Financial Statements (IAS 27) is set out in paragraphs 1⁠–⁠20. All the paragraphs have equal authority but retain the IASC format of the …

經考量潛在表決權之存在,以及國際會計準則第27 號(以下簡稱IAS27 )第13段所列之其他因素後,應判斷為戊公司控制庚公司。 戊公司、己公司及庚公司分別持有辛公司40%、30% 及30%之有 …

ifrs 專區 準則彙總 ias 27 單獨財務報表 (separate financial statements) ias 27 簡覽 目的 訂定當企業選擇或依當地法令規定提出單獨財務報表時，對投資子公司、合資及關聯企業之 會計及揭 …

2024年10月10日 · Separate financial statements, governed by IAS 27, are distinct type of financial statements where investments in subsidiaries, joint ventures, and associates are …

2009年7月1日 · Main rules of IAS 27 Key terms: Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity, income, expenses and …

IAS 27 does not mandate which entities produce separate financial statements. Financial statements presented by a parent (i.e. an investor with control of a subsidiary) or an investor …

对于我国境内企业适用IFRS编制财务报告时，税金及附加科目除土地增值税外通常被包含在Administrative expenses或Other expenses当中，而土地增值税由于是对其增值所得额进行征 …

IAS 27 Separate Financial Statements contains accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity prepares separate …