Financial Reporting Standard 127. Consolidated and separate financial statements
| Corporate Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Kuala Lumpur :
Malaysian Accounting Standards Board ,
c2011
|
| Series: | Financial reporting standard
127 |
| Subjects: |
Table of Contents:
- 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