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Division INTERNATIONAL ACCOUNTING STANDARD 27 Consolidated and Separate Financial StatementsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. SCOPE
  2. DEFINITIONS
  3. PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENTS
  4. SCOPE OF CONSOLIDATED FINANCIAL STATEMENTS
  5. CONSOLIDATION PROCEDURES
  6. LOSS OF CONTROL
  7. ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES, JOINTLY CONTROLLED ENTITIES AND ASSOCIATES IN SEPARATE FINANCIAL STATEMENTS
  8. DISCLOSURE
  9. EFFECTIVE DATE AND TRANSITION
  10. WITHDRAWAL OF IAS 27 (2003)

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 12 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)