IAS 27 - Separate financial statements

Publication date: 12 Jul 2018

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Requirement to disclosemore information on relatedundertakings in the notes tothe accounts

Companies are required to make full disclosure in the financial statements of related undertakings (that is, subsidiaries, joint ventures, associates and other significant holdings, regardless of the length of the note or the materiality of the undertakings. The amendments to SI 2008/410 made by SI 2015/980 (applicable for accounting periods beginning on or after 1 January 2016) require an entity to disclose the full address of the registered office of the related undertaking. Given the disclosures are now required to be given in the annual financial statements rather than the annual return, this may draw attention to related undertakings registered or operating in certain overseas jurisdictions.


IAS 27 deals with the accounting for investments in subsidiaries, joint ventures and associates when an entity elects, or is required by local regulations, to present separate financial statements. Each category of investments should be accounted for either at cost, in accordance with IAS 39/IFRS 9 or using the equity method in the separate financial statements.

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