51 paragraphs found in AASB 127
Before the date that AASB 13 Fair Value Measurement is adopted, an investment entity shall use the fair value amounts previously reported to investors or to management, if those amounts represent the amount for which the investment could have been …
If measuring the investment in the subsidiary in accordance with paragraphs 18C–18F is impracticable (as defined in AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors ), an investment entity shall apply the requirements of this …
If an investment entity has disposed of, or lost control of, an investment in a subsidiary before the date of initial application of AASB 2013-5, the investment entity is not required to make adjustments to the previous accounting for that …
Notwithstanding the references to the annual period immediately preceding the date of initial application (the ‘immediately preceding period’) in paragraphs 18C–18G , an entity may also present adjusted comparative information for any earlier periods …
AASB 2014-9 Amendments to Australian Accounting Standards – Equity Method in Separate Financial Statements , issued in December 2014, amended the previous version of this Standard as follows: amended paragraphs 4–7, 10, 11B and 12. An entity shall apply …
If an entity applies this Standard but does not yet apply AASB 9 , any reference to AASB 9 shall be read as a reference to AASB 139 Financial Instruments: Recognition and Measurement …
This Standard repeals AASB 127 Separate Financial Statements issued in August 2011. Despite the repeal, after the time this Standard starts to apply under section 334 of the Corporations Act (either generally or in relation to an individual entity), the …