... present consolidated financial statements, and
presents only separate financial statements, complies with paragraphs 38─43.
Scope of consolidated financial statements
12 Consolidated financial statements ... EC staff consolidated version as of 16 September 2009, EN – EU IAS 27
FOR INFORMATION PURPOSES ONLY
1
International Accounting Standard 27
Conso...
... Accounting Standard (Ind AS) 27
Consolidated and Separate Financial Statements
Contents Paragraphs
Scope 1-3
Definitions 4-8
Presentation of Consolidated Financial
Statements
9-11
Scope of Consolidated ... (specify nature)
29
Indian Accounting Standard (Ind AS) 27
Consolidated and Separate Financial Statements
(This Indian Accounting Standard incl...
... place
A Proposed International Accounting Standard - Reporting Turnover and Tax by Location
19
A Proposed International Accounting Standard
Reporting Turnover and Tax by Location ... resources it uses, and from where they are sourced.
A Proposed International Accounting Standard - Reporting Turnover and Tax by Location
21
A Proposed Internat...
... qualify
for hedge accounting in the consolidated financial statements of the group. However, they may qualify for
hedge accounting in the individual or separate financial statements of individual ... accounting can be applied to transactions between entities in the same group only in the individual or
separate financial statements of those entities and not in the...
... so.
International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by
the International Accounting Standards Board (IASB). They comprise:
(a) International Financial ... to such financial
statements. This Standard applies equally to all entities, including those that present consolidated financial
statements and those that present s...
... onerous; and
(b) [deleted]
(c) those covered by another Standard.
2 This Standard does not apply to financial instruments (including guarantees) that are within the scope of
IAS 39 Financial ...
EC staff consolidated version as of 16 September 2009, EN – EU IAS 37
FOR INFORMATION PURPOSES ONLY
1
International Accounting Standard 37
Provisions, Contingent Liabilities...
... staff consolidated version as of 16 September 2009, EN - EU IAS 2
FOR INFORMATION PURPOSES ONLY
1
International Accounting Standard 2
Inventories
Objective
1 The objective of this Standard ... Construction Contracts);
(b) financial instruments (see IAS 32 Financial Instruments: Presentation and IAS 39 Financial
Instruments: Recognition and Measurement); and
(c)...
... criteria.
Scope
1 This Standard shall be applied in accounting for construction contracts in the financial statements of
contractors.
2 This Standard supersedes IAS 11 Accounting for Construction ... 23 and 24 in order to determine when to recognise contract revenue and expenses.
Combining and segmenting construction contracts
7 The requirements of this Standard are...
... ONLY
International Accounting Standard 12
Income Taxes
Objective
The objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue
in accounting ... or loss).
95 IFRS 3 (as revised by the International Accounting Standards Board in 2008) amended paragraphs 21
and 67 and added paragraphs 32A and 81(j) and (k). An enti...
... EC staff consolidated version as of 16 September 2009, EN – EU IAS 18
FOR INFORMATION PURPOSES ONLY
1
International Accounting Standard 18
Revenue
Objective
Income ... royalties. The objective of this Standard is to prescribe the accounting treatment of
revenue arising from certain types of transactions and events.
The primary issue in accounting for revenue is ...
Sco...