Showing posts with label
Investment
.
Show all posts
Showing posts with label
Investment
.
Show all posts
Friday, August 7, 2015
Determining whether an ENTITY is an INVESTMENT ENTITY (exception to Consolidation)
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On 31 October 2012, the IASB published Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), providing an exception to the con...
Thursday, August 14, 2014
AMENDMENTS to IAS 27 Separate Financial Statements
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Current IAS 27 Separate Financial Statements requires an entity to account for its investments in Subsidiaries, Joint Ventures and Associat...
Tuesday, April 27, 2010
Cost of Investment – amendments to IFRS 1 and IAS 27
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The amendments to IFRS 1. “First-time adoption of IFRS”, and IAS 27, “Consolidated and separate financial statements”, bring three major cha...
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