TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 27

This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries was issued by the International Accounting Standards Committee in April 1989. It replaced IAS 3 Consolidated Financial Statements (issued in June 1976) except in so far as IAS 3 dealt with accounting for investments in associates. IAS 27 was reformatted in 1994, and limited amendments were made by IAS 39 in 1998 and 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be. | IAS 27 International Accounting Standard 27 Consolidated and Separate Financial Statements This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries was issued by the International Accounting Standards Committee in April 1989. It replaced IAS 3 Consolidated Financial Statements issued in June 1976 except in so far as IAS 3 dealt with accounting for investments in associates. IAS 27 was reformatted in 1994 and limited amendments were made by IAS 39 in 1998 and 2000. In April 2001 the International Accounting Standards Board IASB resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. The Standing Interpretations Committee developed two Interpretations relating to IAS 27 SIC-12 Consolidation-Special Purpose Entities issued December 1998 SIC-33 Consolidation and Equity Method-Potential Voting Rights and Allocation of Ownership Interests issued December 2001 . In December 2003 the IASB issued a revised IAS 27 with a new title Consolidated and Separate Financial Statements. The revised standard also amended SIC-12 and replaced SIC-33. Since 2003 IAS 27 has been amended by the following IFRSs IFRS 3 Business Combinations issued March 2004 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations issued March 2004 IFRS 8 Operating Segments issued November 2006 IAS 1 Presentation of Financial Statements as revised in September 2007 . In January 2008 the IASB issued an amended IAS 27. As well as SIC-12 the following Interpretation refers to IAS 27 IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds issued December 2004 . IASCF 1417 IAS 27 Contents paragraphs INTRODUCTION IN1-IN11 INTERNATIONAL ACCOUNTING STANDARD 27 CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS SCOPE 1-3 DEFINITIONS 4-8 .

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