NZ IAS 27

Separate Financial Statements


View this Standard in the Standards Navigator

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

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