Page 280 - SBR Integrated Workbook STUDENT S18-J19
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Chapter 18
Individual financial statements
8.1 IAS 27 Separate Financial Statements
In its separate (non-consolidated) financial statements, an entity should measure
investments in subsidiaries, joint ventures or associates:
at cost, or
using the equity method, or
in accordance with IFRS 9 Financial Instruments.
In separate financial statements, dividends received from these investments are
recorded in profit or loss unless the equity method has been used. If this is the case
then dividends received reduce the carrying amount of the investment.
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