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IAS 27 Consolidated and Separate Financial Statements - A Closer Look

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  • Muthupandian, K S

Abstract

The International Accounting Standards Committee issued the the International Accounting Standard 27, Consolidated and Separate Financial Statements. IAS 27 provides guidance on the preparation and presentation of consolidated financial statements for a group of entities under the control of a parent. The standard also provides guidance on the presentation of investments in subsidiaries, jointly controlled entities and associates in separate financial statements. The objective of IAS 27 is to enhance the relevance, reliability, and comparability of the information contained in consolidated financial statements that a parent prepares for the group of entities it controls; and separate (non-consolidated) financial statements that a parent, investor, or venturer elects to provide, or is required by local regulation to provide. This article presents a closer look of the standard (objective, scope, definitions and disclosures).

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 35551.

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Date of creation: 20 Apr 2010
Date of revision: 20 Jun 2010
Publication status: Published in The Management Accountant 7.45(2010): pp. 596-600
Handle: RePEc:pra:mprapa:35551

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Keywords: International Accounting Standard; Consolidated Financial Statements; Minority Interest; Subsidiary; IAS 27; IASC; IASB;

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