http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Financial Reporting Standard 127. Consolidated and separate financial statements
1. Introduction -- 2. Scope -- 3. Definitions -- 4. Presentation of consolidated financial statements -- 5. Scope of consolidated financial statements -- 6. Consolidation procedures -- 7. Loss of control -- 8. Accounting for investments in subsidiaries, jointly controlled entities and associates in separate financial statements -- 9. Disclosure -- 10. Effective date and transition -- 11. Withdrawal of FRS 127 (2005) -- 12. Table of concordance
Consolidated and separate financial statements
FRS 127. Consolidated and separate financial statements