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

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