51 paragraphs found in AASB 127
An investment entity that is required, throughout the current period and all comparative periods presented, to apply the exception to consolidation for all of its subsidiaries in accordance with paragraph 31 of AASB 10 presents separate financial …
Separate financial statements shall be prepared in accordance with all applicable Standards, except as provided in paragraph 10 . …
When an entity prepares separate financial statements, it shall account for investments in subsidiaries, joint ventures and associates either: (a) at cost; (b) in accordance with AASB 9 ; or (c) using the equity method as described in AASB 128 . The …
If an entity elects, in accordance with paragraph 18 of AASB 128, to measure its investments in associates or joint ventures at fair value through profit or loss in accordance with AASB 9 , it shall also account for those investments in the same way in …
If a parent is required, in accordance with paragraph 31 of AASB 10, to measure its investment in a subsidiary at fair value through profit or loss in accordance with AASB 9 , it shall also account for its investment in a subsidiary in the same way in its …
When a parent ceases to be an investment entity, or becomes an investment entity, it shall account for the change from the date when the change in status occurred, as follows: (a) when an entity ceases to be an investment entity, the entity shall account …
Dividends from a subsidiary, a joint venture or an associate are recognised in the separate financial statements of an entity when the entity’s right to receive the dividend is established. The dividend is recognised in profit or loss unless the entity …
When a parent reorganises the structure of its group by establishing a new entity as its parent in a manner that satisfies the following criteria: (a) the new parent obtains control of the original parent by issuing equity instruments in exchange for …
Similarly, an entity that is not a parent might establish a new entity as its parent in a manner that satisfies the criteria in paragraph 13 . The requirements in paragraph 13 apply equally to such reorganisations. In such cases, references to ‘original …
An entity shall apply all applicable Standards when providing disclosures in its separate financial statements, including the requirements in paragraphs 16–17 …