Page 3 - Finac2 Business Combination Revision Slides
P. 3

BUSINESS COMBINATION REVISION





                              IAS 27 - Separate financial statements















             • Applicable to the separate financial



                  statements of the parent



             • IAS 27 is applied in accounting for




                  investments                                   in             associates,                               joint



                  ventures and subsidiaries











                                                                                                                                        3
   1   2   3   4   5   6   7   8