Separate financial statements (IAS 27)

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Separate financial statements (IAS 27) by Mind Map: Separate financial statements (IAS 27)

1. Recognition and measurement

1.1. Preparation of separate financial statements

1.2. Investment entities

1.3. Dividends

1.4. Group reconstructions

2. Presentation and disclosure

3. Scope and definitions

3.1. Quick overview

3.2. Scope

3.3. Definitions

4. Current issues and further resources

4.1. Current issues

4.1.1. Future amendments

4.1.2. Reporting framework differences

4.1.2.1. FRS 102 differences

4.1.2.2. FRS 101 differences

4.1.3. IFRIC agenda

4.1.3.1. Interpretations issued

4.1.3.2. Items not added to the IFRIC agenda

4.2. Further Resources

4.2.1. IFRS checklist