51 paragraphs found in AASB 127
When a parent, in accordance with paragraphs 4(a) , Aus4.1 and Aus4.2 of AASB 10, elects not to prepare consolidated financial statements and instead prepares separate financial statements, it shall disclose in those separate financial statements: (a) the …
When a not-for-profit parent, in accordance with paragraphs 4(a) , Aus4.1 and Aus4.2 of AASB 10, elects not to prepare consolidated financial statements and instead prepares separate financial statements, it shall disclose in those separate financial …
When an investment entity that is a parent (other than a parent covered by paragraphs 16–Aus16.1 ) prepares, in accordance with paragraph 8A , separate financial statements as its only financial statements, it shall disclose that fact. The investment …
When a parent (other than a parent covered by paragraphs 16–Aus16.1 or paragraph 16A ) or an investor with joint control of, or significant influence over, an investee prepares separate financial statements, the parent or investor shall identify the …
An entity shall apply this Standard for annual periods beginning on or after 1 January 2016. Earlier application is permitted for periods beginning on or after 1 January 2014 but before 1 January 2016. If an entity applies this Standard earlier, it shall …
AASB 2013-5 Amendments to Australian Accounting Standards – Investment Entities , issued in August 2013, amended the previous version of this Standard as follows: amended paragraphs 5, 6, 17 and 18, and added paragraphs 8A, 11A–11B, 16A and 18B–18I. An …
If, at the date of initial application of AASB 2013-5 (which, for the purposes of this Standard, is the beginning of the annual reporting period for which those amendments are applied for the first time), a parent concludes that it is an investment …
At the date of initial application, an investment entity that previously measured its investment in a subsidiary at cost shall instead measure that investment at fair value through profit or loss as if the requirements of this Standard had always been …
At the date of initial application, an investment entity that previously measured its investment in a subsidiary at fair value through other comprehensive income shall continue to measure that investment at fair value. The cumulative amount of any fair …
At the date of initial application, an investment entity shall not make adjustments to the previous accounting for an interest in a subsidiary that it had previously elected to measure at fair value through profit or loss in accordance with AASB 9 , as …