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IN1 HKAS 27 Separate Financial Statements contains accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity prepares separate financial statements.
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The Amendments to HKAS 27 “Separate financial statements” include the equity method as one of the options for measuring investments in subsidiaries, joint ventures and associates in the separate financial statements of an entity.
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What are the amendments to HKAS 27 'separate financial statements'?
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Amendments to HKAS 27 – Separate Financial Statements. Newsletter – Issue No. 08/2014. MAIN FEATURES. An entity is allowed to account for its investments in subsidiaries, associates and joint ventures using the equity method in its separate nancial statements. The amendments are to be applied retrospectively.
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)
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)
The amendments to HKAS 1 require companies to disclose their material accounting policy information rather than their significant accounting policies. The amendments to HKFRS Practice Statement 2 provide guidance on how to apply the concept of materiality to accounting policy disclosures.
• HKAS 27 Consolidated and Separate 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. • Consolidated financial statements are the those of a