IAS 27: Separate financial statements
The accounting standard IAS 27 sets out the requirements for preparing and presenting separate financial statements for investments in subsidiaries, joint ventures and associates. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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Full text standard
Unaccompanied version of IAS 27
The International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website. Free registration is required.
This unaccompanied version does not include additional content that accompanies the full standard, such as illustrative examples, implementation guidance and bases for conclusions.
IAS 27 – Separate Financial Statements (2011)
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
Consolidated and separate financial statements
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
ICAEW guidance and support
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
IFRS checklists and model financial statements
Online disclosure checklists, general IFRS illustrative statements and compliance questionnaires collected by the ICAEW Library.
Company Reporting (Croner-i)
The ICAEW Library can provide examples of real-life company reports to help keep you up-to-date with reporting practices and benchmark your financial reporting compliance. As well as extracts from reports filed by all major public companies, Company Reporting also offers weekly CR Monitor Reports detailing changes to reporting practice and a broader monthly CR Review.
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IFRS 2018: Interpretation and application of IFRS standards
This Wiley guide has been fully updated to help practitioners apply and comply with the latest international financial reporting standards. It provides detailed guidance along with illustrative examples. The chapter on consolidations, joint arrangements, associates and separate financial statements covers:
|16 September 2014||IASB publishes proposals for measuring quoted investments in subsidiaries, joint ventures and associates at fair value
News alert from the IASB issued on 16 September 2014 announcing an Exposure Draft with proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36.
|12 August 2014||IASB publishes narrow-scope amendments to IAS 27 Separate Financial Statements
Update issued by the IASB on 12 August 2014 announcing amendments to allow entities to use the equity method to account for investments in subsidiaries, joint ventures and associates.
|31 October 2012||IASB issues Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)
Press release from the IASB, issued on 31 October 2012, announcing changes that apply to entities whose business purpose is to invest funds solely for returns from capital appreciation, investment income or both.
|22 May 2008||IASB issues amendments for determining the cost of an investment in the separate financial statements
Press release issued by the IASB on 22 May 2008.
Guides and publications
Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.
A practical guide to new IFRSs for 2013
Guide published by PwC in March 2013 covering new standards and interpretations, including amendments to IAS 27 on the exception from consolidation for investment entities.
IFRS Briefing Sheet – Issue 81
Briefing published by KPMG in January 2008 summarising the IASB's revised versions of IFRS 3 and IAS 27.
Amendments to IFRS 1 First-time Adoption and IAS 27 Consolidated and Separate Financial Statements
Supplement to IFRS Outlook published by Ernst & Young in June 2008 summarising the changes made by the amendments.
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Articles and books in the Library collection
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