NZ IAS 27

Separate Financial Statements

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: Dec 2015

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  • Amendments to NZ IAS 27

    Date of issue: Oct 2014

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  • Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Dec 2014

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  • 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: Dec 2012

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  • NZ IAS 27 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

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  • NZ IAS 27 – This version is effective for reporting periods beginning on or after
    30 Dec 2012 Consolidated and Separate Financial Statements

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  • Editorial Corrections

    Date of issue: Sept 2012

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  • Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 27 Investment Entities

    Date of issue: Dec 2012

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Standards and guidance