{"product_id":"118771_acca-learning","title":"IAS 27 Separate financial statements","description":"\u003ch2\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cb\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eWhat you will learn\u003c\/span\u003e\u003c\/span\u003e\u003c\/b\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/h2\u003e\u003cul\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003ethe underlying principle of IAS 27 standard\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003ethe separate financial statements required to be prepared by an entity\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eaccounting methods for investments in subsidiaries, joint ventures and associates in the separate financial statements\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eaccounting treatment of investment related dividends and impairment considerations\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003ederecognition rules of investments\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eIAS 27 standard's disclosure requirements.\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch2\u003e\n\u003cbr\u003e\n\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cb\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eAbout this course\u003c\/span\u003e\u003c\/span\u003e\u003c\/b\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\n\u003c\/h2\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eWhen company A gains control over company B, it has to prepare consolidated financial statements, unless exemptions are applicable. Does company A have to prepare separate financial statements as well? It is not mandatory under IFRS, but an entity might be required by local legislation or might elect to present separate financial statements.\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003cbr\u003e\n\u003cbr\u003e\n\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eThis course helps you understand the concept of separate, economic interest and individual financial statements. It also details the available accounting methods for accounting different investments in an entity's separate financial statements using practical examples and interim tests.\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003ch2\u003e\n\u003cbr\u003e\n\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cb\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eKey information\u003c\/span\u003e\u003c\/span\u003e\u003c\/b\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\n\u003c\/h2\u003e\u003cul\u003e\n\u003cli style=\"margin-left: 8.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003eDesigned for finance and accounting experts who are familiar with fundamental (local) accounting and reporting processes.\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003cli style=\"margin-bottom: 11.0px;margin-left: 8.0px;\"\u003e\u003cspan style=\"font-size: 11.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003e\u003cspan style=\"\"\u003e\u003cspan style=\"font-size: 10.0pt;\"\u003e\u003cspan style=\"line-height: 107.0%;\"\u003ePart of the IFRS e-learning series developed by PwC Academy.\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\u003cdiv style=\"margin-bottom: 11.0px;margin-left: 8.0px;\"\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"Provider_ACCA_PwC\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_PwC_joint_logo_1__RGB__300_121520.png\" style=\"margin: 5.0px;float: left;\"\u003e\n\u003c\/div\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":46231511171323,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":46231511204091,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":46231511236859,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":46231511269627,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/IAS27_119294_4dfc693f-7fe0-4688-92a5-4ff88bb318e1.jpg?v=1780723271","url":"https:\/\/acca-learning.myshopify.com\/products\/118771_acca-learning","provider":"acca-learning","version":"1.0","type":"link"}