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© Copyright 4 HKAS 27 (2022) Introduction 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
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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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IN2 The HKFRS supersedes HKAS 27 (Revised) Consolidated and Separate Financial Statements and HK(SIC)-Int 12 Consolidation — Special Purpose Entities and is effective for annual periods beginning on or after 1 January 2013.
HKAS 27 requires the consolidation of entities that are controlled by the reporting entity. Thus, an SPE should be consolidated when the substance of the relationship between an entity and the SPE indicates that the SPE is controlled by that entity.
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• 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
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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)
• HKAS 27 requires the consolidation of entities that are controlled by the reporting entity. • Thus, an special purpose entity (SPE) should be consolidated – when the substance of the relationship between an entity and the SPE indicates that the SPE is
