IAS 27 definition

IAS 27 means International Accounting Standard 27 Consolidated and Separate Financial Statements, as amended from time to time;
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IAS 27 means IAS 27, Separate Financial Statements.
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IAS 27 means International Accounting Standard 27 Consolidated and
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Examples of IAS 27 in a sentence

  • IAS 27 addresses accounting for subsidiaries, jointly controlled entities and associates in non-consolidated financial statements.

  • IFRS 10 replaces SIC-12 Consolidation - Special Purpose Entities and parts of IAS 27 Consolidated and Separate Financial Statements.

  • The accounting requirements for consolidation have remained largely consistent with IAS 27.

  • Consequential amendments have been made to IFRS 12 and IAS 27 to introduce new disclosure requirements for investment entities.

  • IAS 27 (2011) carries forward the existing accounting and disclosure requirements for separate financial statements, with some minor clarifications.

  • IFRS 10 replaces SIC-12 Consolidation—Special Purpose Entities and parts of IAS 27 Consolidated and Separate Financial Statements.

  • IFRS 10 replaces the portion of IAS 27 Consolidated and Separate Financial Statements that addresses the accounting for consolidated financial statements.

  • In addition, the consolidation procedures are carried forward substantially unmodified from IAS 27 (2008).

  • IFRS 10 replaces IAS 27 “Consolidated and Separate Financial Statements” and SIC 12 “Consolidation - Special Purpose Entities”.

  • In addition, the consolidation procedures are carried forward substantially unmodified from IAS 27 Consolidated and Separate Financial Statements.

Related to IAS 27

  • IASB means the International Accounting Standards Board;

  • UK GAAP means generally accepted accounting principles in the United Kingdom.

  • U.S. GAAP means United States generally accepted accounting principles.

  • IFRS means the International Financial Reporting Standards as issued by the International Accounting Standards Board.

  • HKFRS Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants

  • Historical Financial Statements means, as of the Effective Date, (a) the audited consolidated balance sheets and related statements of income, shareholders’ equity and cash flows of Holdings and its Subsidiaries for the fiscal years ended December 31, 2014, December 31, 2015 and December 31, 2016.

  • Fixed GAAP Date means the Issue Date; provided that at any time after the Issue Date, the Company may by written notice to the Trustee elect to change the Fixed GAAP Date to be the date specified in such notice, and upon such notice, the Fixed GAAP Date shall be such date for all periods beginning on and after the date specified in such notice.

  • SAP means the SAP entity that has entered into this Agreement, as well its Affiliates.

  • Year-End Financial Statements has the meaning specified in Section 4.5.

  • COVID-19 means SARS-CoV-2 or COVID-19, and any evolutions or mutations thereof or related or associated epidemics, pandemic or disease outbreaks.

  • Balance Sheet has the meaning set forth in Section 3.06.

  • Accounts Date means 31 December 2019;

  • Consolidated refers to the consolidation of accounts in accordance with GAAP.

  • GAAP means generally accepted accounting principles in the United States.

  • Cash Flow Statement means, with respect to any particular Bonds and Auxiliary Obligations, an Authority Certificate (a) setting forth, for the then current and each future Bond Year during which such Bonds and Auxiliary Obligations will be Outstanding, and taking into account (i) any such Bonds expected to be issued or redeemed or purchased for cancellation in each such Bond Year upon or in connection with the filing of such Certificate (for which purpose, if such Authority Certificate is delivered as of a date prior to a scheduled mandatory tender date for any Adjustable Rate Bonds, the Purchase Price of all such Adjustable Rate Bonds subject to scheduled mandatory tender on such tender date shall be assumed to be due and payable on such mandatory tender date), (ii) any such Auxiliary Obligations expected to be incurred upon or in connection with the filing of such Certificate, (iii) the interest rate (if applicable), purchase price, discount points and other terms of any Related Mortgage Loans, and (iv) the application, withdrawal or transfer of any moneys expected to be applied, withdrawn or transferred upon or in connection with the filing of such Certificate:

  • Unaudited Balance Sheet has the meaning set forth in Section 3.4(a)(ii).