Editorial Note

Related commentary and examples in Navigate IFRS Accounting

Issue date

IAS 27 Separate Financial Statements (2011) was originally issued in May 2011, effective from 1 January 2013. All effective amendments issued since that date are reflected in the text of the standard. Detailed editorial notes set out the history of major amendments, and prospective amendments not yet effective.

Key amendments

The standard incorporates the following amendments that are already effective:

Equity Method in Separate Financial Statements (Amendments to IAS 27) (August 2014), effective for annual reporting periods beginning on or after 1 January 2016; and

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