IAS 27 Explained | Separate Financial Statements
Автор: ACADX
Загружено: 2026-01-11
Просмотров: 3
In this video, we explain IAS 27 – Separate Financial Statements in a simple
You will learn:
What IAS 27 covers (and what it does NOT cover)
When separate financial statements are prepared
How to account for investments in subsidiaries, associates, and joint ventures in separate FS
Cost method vs IFRS 9 method (fair value) vs equity method (if permitted by policy)
Key disclosures and common exam mistakes
📌 Best for: ACCA / IFRS learners, accounting students, and professionals.
Chapters (timestamps template):
Introduction
Scope of IAS 27
Separate vs Consolidated FS
Accounting options for investments
Cost method (quick examples)
IFRS 9 / fair value method
Equity method (policy choice)
Disclosures
Common mistakes + quick recap
IAS 27, Separate Financial Statements, IFRS, Accounting Standards, ACCA, Financial Reporting, Subsidiary Accounting, Associate Accounting, Joint Venture Accounting, IFRS Explained, IFRS for Beginners
#IAS34 #IFRS #ACCA #InterimReporting #Accounting
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