IAS 27 Explained | Separate Financial Statements скачать в хорошем качестве

IAS 27 Explained | Separate Financial Statements

In this video, we explain IAS 27 – Separate Financial Statements in a simple You will learn: What IAS 27 covers (and what it does NOT cover) When separate financial statements are prepared How to account for investments in subsidiaries, associates, and joint ventures in separate FS Cost method vs IFRS 9 method (fair value) vs equity method (if permitted by policy) Key disclosures and common exam mistakes 📌 Best for: ACCA / IFRS learners, accounting students, and professionals. Chapters (timestamps template): Introduction Scope of IAS 27 Separate vs Consolidated FS Accounting options for investments Cost method (quick examples) IFRS 9 / fair value method Equity method (policy choice) Disclosures Common mistakes + quick recap IAS 27, Separate Financial Statements, IFRS, Accounting Standards, ACCA, Financial Reporting, Subsidiary Accounting, Associate Accounting, Joint Venture Accounting, IFRS Explained, IFRS for Beginners #IAS34 #IFRS #ACCA #InterimReporting #Accounting