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Separate financial statements ifrs - PowerPoint PPT Presentation


consolidation and separate financial statement

consolidation and separate financial statement

consolidation and separate financial statement. Presented By: Karez I. Kareem Supervised By: Prof.Dr. Mehmet Civan. Parent company. IAS A ---- 0 ---- 0 ---- 0 ---- 0 ---- 0. IAS B ---- 0 ---- 0

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IFRS for SMEs Business Combination and Consolidated and separate financial statements

IFRS for SMEs Business Combination and Consolidated and separate financial statements

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Consolidated Financial Statements under IFRS

Consolidated Financial Statements under IFRS

Objective of IAS 27 . The standard applies tothe preparation and presentation of consolidated financial statements for a group of entities under the control of a parent.accounting for investments in subsidiaries, joint ventures and associates when an entity presents separate financial statements.Consolidated financial statements are the financial statements of a group presented as those of a single entity..

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IAS 27: CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS

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Financial Statements

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