Page 3 - Finac2 Test 1 Slides - 2.1. 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











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