What are separate degrees
Online version ISBN: 978-3-482-69145-4
Printed version ISBN: 978-3-482-67122-7
Online book Introduction to international accounting according to IFRS
Chapter 3 Selected accounting rules for the individual financial statements according to IFRS
IFRS accounting distinguishes between the terms consolidated financial statements and separate individual financial statements (cf. section 2.2.2 for the conceptual justification of the distinction between consolidated and individual financial statements). If there is at least one subsidiary for which there is no option to be included (see section 4.2), consolidated financial statements must be prepared in accordance with IFRS 10.4. Separate financial statements exist when a company valuates its investments in subsidiaries, joint ventures and associated companies either at cost, at (current) valuation in accordance with IFRS 9 or using the equity method in accordance with IAS 28. However, the separate individual financial statements must always be "Additional" Graduations to the after Financial Statements Required by IFRS act. Accordingly, IFRS financial statements of companies that only hold investments in joint ventures and associated companies and that include these in their IFRS financial statements using the equity method do not meet the requirements for separate separate financial statements (IAS 27.6). If a company ...
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