IAS 27 - Separate Financial Statements

# Reference Concept Name
1 IAS 27 18I ifrs-full:ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation
2 IAS 27 18I ifrs-full:StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis
3 IAS 27 18I ifrs-full:IdentificationOfUnadjustedComparativeInformation
4 IAS 27 16A ifrs-full:StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements
5 IAS 27 4 ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory
6 IAS 27 4 ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis
7 IAS 27 4 ifrs-full:ConsolidatedMember
8 IAS 27 4 ifrs-full:SeparateMember
9 IAS 27 10 ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates
10 IAS 27 10 ifrs-full:InvestmentsInAssociates
11 IAS 27 10 ifrs-full:InvestmentsInSubsidiaries
12 IAS 27 10 ifrs-full:InvestmentsInJointVentures
13 IAS 27 16 a ifrs-full:PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
14 IAS 27 16 a ifrs-full:NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
15 IAS 27 16 a ifrs-full:DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared
16 IAS 27 16 a ifrs-full:DescriptionOfNatureOfFinancialStatements
17 IAS 27 16 a ifrs-full:CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse
18 IAS 27 16 a ifrs-full:AddressWhereConsolidatedFinancialStatementsAreObtainable
19 IAS 27 16 b ifrs-full:JointVenturesAxis
20 IAS 27 16 b ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesTable
21 IAS 27 16 b ifrs-full:AssociatesMember
22 IAS 27 16 b ifrs-full:SubsidiariesMember
23 IAS 27 16 b ifrs-full:SignificantInvestmentsInSubsidiariesAxis
24 IAS 27 16 b ifrs-full:SignificantInvestmentsInAssociatesAxis
25 IAS 27 16 b ifrs-full:JointVenturesMember
26 IAS 27 16 b ifrs-full:EntitysTotalForSubsidiariesMember
27 IAS 27 16 b ifrs-full:EntitysTotalForJointVenturesMember
28 IAS 27 16 b ifrs-full:EntitysTotalForAssociatesMember
29 IAS 27 16 b ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
30 IAS 27 16 b ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory
31 IAS 27 16 b ifrs-full:DisclosureOfJointVenturesTable
32 IAS 27 16 b ifrs-full:DisclosureOfJointVenturesExplanatory
33 IAS 27 16 b ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesTable
34 IAS 27 16 b i ifrs-full:NameOfJointVenture
35 IAS 27 16 b i ifrs-full:NameOfSubsidiary
36 IAS 27 16 b i ifrs-full:NameOfAssociate
37 IAS 27 16 b ii ifrs-full:PrincipalPlaceOfBusinessOfSubsidiary
38 IAS 27 16 b ii ifrs-full:PrincipalPlaceOfBusinessOfJointVenture
39 IAS 27 16 b ii ifrs-full:CountryOfIncorporationOrResidenceOfAssociate
40 IAS 27 16 b ii ifrs-full:PrincipalPlaceOfBusinessOfAssociate
41 IAS 27 16 b ii ifrs-full:CountryOfIncorporationOfJointVenture
42 IAS 27 16 b ii ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary
43 IAS 27 16 b iii ifrs-full:ProportionOfOwnershipInterestInJointVenture
44 IAS 27 16 b iii ifrs-full:ProportionOfOwnershipInterestInAssociate
45 IAS 27 16 b iii ifrs-full:ProportionOfVotingRightsHeldInJointVenture
46 IAS 27 16 b iii ifrs-full:ProportionOfVotingPowerHeldInSubsidiary
47 IAS 27 16 b iii ifrs-full:ProportionOfVotingPowerHeldInAssociate
48 IAS 27 16 b iii ifrs-full:ProportionOfOwnershipInterestInSubsidiary
49 IAS 27 16 c ifrs-full:MethodUsedToAccountForInvestmentsInAssociates
50 IAS 27 16 c ifrs-full:MethodUsedToAccountForInvestmentsInSubsidiaries
51 IAS 27 16 c ifrs-full:MethodUsedToAccountForInvestmentsInJointVentures
52 IAS 27 17 ifrs-full:DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate
53 IAS 27 17 a ifrs-full:DescriptionOfNatureOfFinancialStatements
54 IAS 27 17 a ifrs-full:DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw
55 IAS 27 17 b ifrs-full:SubsidiariesMember
56 IAS 27 17 b ifrs-full:DisclosureOfJointVenturesTable
57 IAS 27 17 b ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory
58 IAS 27 17 b ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesTable
59 IAS 27 17 b ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
60 IAS 27 17 b ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesTable
61 IAS 27 17 b ifrs-full:EntitysTotalForAssociatesMember
62 IAS 27 17 b ifrs-full:EntitysTotalForJointVenturesMember
63 IAS 27 17 b ifrs-full:EntitysTotalForSubsidiariesMember
64 IAS 27 17 b ifrs-full:JointVenturesAxis
65 IAS 27 17 b ifrs-full:DisclosureOfJointVenturesExplanatory
66 IAS 27 17 b ifrs-full:SignificantInvestmentsInSubsidiariesAxis
67 IAS 27 17 b ifrs-full:AssociatesMember
68 IAS 27 17 b ifrs-full:JointVenturesMember
69 IAS 27 17 b ifrs-full:SignificantInvestmentsInAssociatesAxis
70 IAS 27 17 b i ifrs-full:NameOfAssociate
71 IAS 27 17 b i ifrs-full:NameOfSubsidiary
72 IAS 27 17 b i ifrs-full:NameOfJointVenture
73 IAS 27 17 b ii ifrs-full:CountryOfIncorporationOrResidenceOfAssociate
74 IAS 27 17 b ii ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary
75 IAS 27 17 b ii ifrs-full:PrincipalPlaceOfBusinessOfAssociate
76 IAS 27 17 b ii ifrs-full:PrincipalPlaceOfBusinessOfJointVenture
77 IAS 27 17 b ii ifrs-full:PrincipalPlaceOfBusinessOfSubsidiary
78 IAS 27 17 b ii ifrs-full:CountryOfIncorporationOfJointVenture
79 IAS 27 17 b iii ifrs-full:ProportionOfVotingPowerHeldInSubsidiary
80 IAS 27 17 b iii ifrs-full:ProportionOfOwnershipInterestInAssociate
81 IAS 27 17 b iii ifrs-full:ProportionOfVotingRightsHeldInJointVenture
82 IAS 27 17 b iii ifrs-full:ProportionOfOwnershipInterestInJointVenture
83 IAS 27 17 b iii ifrs-full:ProportionOfOwnershipInterestInSubsidiary
84 IAS 27 17 b iii ifrs-full:ProportionOfVotingPowerHeldInAssociate
85 IAS 27 17 c ifrs-full:MethodUsedToAccountForInvestmentsInJointVentures
86 IAS 27 17 c ifrs-full:MethodUsedToAccountForInvestmentsInAssociates
87 IAS 27 17 c ifrs-full:MethodUsedToAccountForInvestmentsInSubsidiaries