In August 2014 IAS 27 was amended by Equity Method in Separate Financial Statements (Amendments to IAS 27). These amendments allowed entities to use the equity method to account for investments in subsidiaries, joint ventures and …

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 present separate financial statements.

IAS 27 outlines the accounting treatment and requirements for separate financial statements of entities.

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 accounted for either at cost, in accordance with IFRS 9, or using the equity method.

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。 情況二 持有之股份買權，其執行價格等於市價（價平）

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 會計及揭露規定。 單獨財務報表之定 義

《国际会计准则第27号-合并财务报表和对附属公司投资的会计》（1989年4月公布，1994年11月格式重排） 英文名=IAS 27–Consolidated Financial Statements and Accounting for Investments in Subsidiaries

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 with joint control of; or significant influence over an investee, in which the investments are accounted for at cost, at fair value, or using the equity method.

The objective of IAS 27 is to enhance the relevance, reliability and comparability of the information that a parent entity provides in its separate financial statements and in its consolidated financial statements for a group of entities under its control.

In August 2014 IAS 27 was amended by Equity Method in Separate Financial Statements (Amendments to IAS 27). These amendments allowed entities to use the equity method to account for investments in subsidiaries, joint ventures and …