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IN3 Investment Entities (Amendments to HKFRS 10, HKFRS 12 and HKAS 27), issued in December 2012, introduced an exception to the principle in HKFRS 10 Consolidated Financial Statements that all subsidiaries shall be consolidated.
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The HKFRS also sets out the accounting requirements for the preparation of consolidated financial statements. IN7A Investment Entities (Amendments to HKFRS 10, HKFRS 12 and HKAS 27), issued in December 2012, introduced an exception to the
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What is HKAS 27 & hkfrs 10?
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What is HKAS 27?
Does HKAS 27 require consolidated financial statements?
When should HKAS 27 be applied?
Does hkfrs require separate financial statements?
HKAS 27 (2011) and HKFRS 10 Consolidated Financial Statements issued in June 2011 are applicable for annual periods beginning on or after 1 January 2013 and supersede HKAS 27 (Revised).
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HKAS 27 (Revised)Consolidated and Separate Financial Statements(April 2008) Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards and HKAS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (November 2008)
Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards and HKAS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (November 2008)
Financial Statements. shall be applied in the preparation and presentation of consolidated financial statements for a group of entities under the control of a parent. financial statements of a group presented as those of a single economic entity.
A parent, other than a parent described in section 2.1 below (i.e. paragraph 10 of HKAS 27), shall present consolidated financial statements in which it consolidates its investments in subsidiaries in accordance with
