Page 8 - Topic 1 - 1. Consolidated & Separate Financial Statement
P. 8

CONSOLIDATED AND SEPARATE FINANCIAL  STATEMENTS



            Outcomes





            • Account for the cost of investments in subsidiaries, joint

                ventures and associates in the separate financial statements

                of the investor (IAS 27.9-.14) either:


                    • At cost;


                    • In accordance with IFRS 9; or

                    • Using the equity method as described in IAS 28.



            • Account for dividends from subsidiaries, joint ventures and

                associates (IAS 27.12).


            • Disclosures in separate financial statements (IAS 27.15-.17).



            • Disclosures in consolidated financial statements


                (IFRS 12).





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