NZ IAS 27 Separate Financial Statements

  • For-profit
  • Archived Standards

Prescribes the accounting and disclosure requirements for investment in subsidiaries, joint ventures and associates when an entity prepares separate financial statements.

  • NZ IAS 27 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015
    Additional material: NZ IAS 27 IASB – 1 Jan 2014
  • Amendments to NZ IAS 27

    Date of issue: Oct 2014
    Additional material: Amendments to IAS 27 IASB
  • NZ IAS 27 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2012
    Additional material: NZ IAS 27 IASB – 1 Jan 2014
  • NZ IAS 27 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Additional material: NZ IAS 27 IASB – 1 Jan 2013
  • NZ IAS 27 – This version is effective for reporting periods beginning on or after
    30 Dec 2012 Consolidated and Separate Financial Statements

    Additional material: NZ IAS 27 IASB – 1 Dec 2012
  • Editorial Corrections

    Date of issue: Sep 2012
  • Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 27 Investment Entities

    Date of issue: Dec 2012
    Additional material: Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 27 IASB
*Additional Material is restricted to those with NZ-assigned IP addresses only.