NZ IAS 27 Separate Financial Statements

  • For-profit

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 2018
*Additional Material is restricted to those with NZ-assigned IP addresses only.