Welcome to the IAS 27 Separate Financial Statements e-learning module

This module covers the background, scope and principles under IAS 27 Separate Financial Statements that was issued by the IASB in 2011, and incorporates subsequent amendments issued in August 2014 By completion of this module, you will be able to learn how to account for investments in subsidiaries, joint ventures and associates in the investor's separate financial statements, and to apply it in practice. The duration of this module is about 45 minutes and there is an assessment at the end of the module to test your knowledge.

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