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 was amended by Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27). These amendments introduced new disclosure requirements for investment entities.

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. Separate financial statements are those presented in addition to consolidated financial statements.

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 Standard when it was adopted by the IASB.

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%之有表決權股份,另外戊公司持有股份買權,可隨時執行並以市價認購辛公司有表決權股份。 戊公司若執行其股份買權,則戊公司、己公司與庚公司將分別持有辛公司60%、20% 及20%之有表決權股份。 因戊公司若執行其股份買權,將取得辛公司超過股份,經考量潛在表決權之存在,以及下簡稱. 另外己 …

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 會計及揭露規定。 單獨財務報表之定 義

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.

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 cash flows of the parent and its subsidiaries are presented as those of a single economic entity.

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.

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税，在IFRS下被视为属于所得税的一种，通常在Income tax项目中进行列报。

IAS 27 Separate Financial Statements contains accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity prepares separate financial statements. The 2024 Issued Standards include all amendments issued up to and including 31 December 2023.