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