Hong Kong Accounting Standard
HKAS 27 (December 2004March 2008)
Hong Kong Accounting Standard 27 Consolidated and Separate Financial Statements*
* This HKAS 27 is applicable for annual periods beginning on or after 1 January 2005 but before 1 July 2009. HKAS 27 (Revised) issued in March 2008 is applicable for annual periods beginning on or after 1 July 2009 and supersedes this HKAS 27.
1
HKAS 27
COPYRIGHT © Copyright 2008 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains International Accounting Standards Committee Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Operation and Finance, Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen 's Road East, Wanchai, Hong Kong. All rights in this material outside of Hong Kong are reserved by International Accounting Standards Committee Foundation. Reproduction of Hong Kong Financial Reporting Standards outside of Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Hong Kong should be addressed to the International Accounting Standards Committee Foundation at www.iasb.org.
© Copyright
1A
HKAS 27 (March December 20042007)
Contents Hong Kong Accounting Standard 27 Consolidated and Separate Financial Statements paragraphs SCOPE DEFINITIONS PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENTS SCOPE OF CONSOLIDATED FINANCIAL STATEMENTS Specific provisions for Hong Kong incorporated companies CONSOLIDATION PROCEDURES ACCOUNTING FOR INVESTMENTS IN SEPARATE FINANCIAL STATEMENTS DISCLOSURE Specific
Hong Kong Accounting Standard 27 Consolidated and Separate Financial Statements*
* This HKAS 27 is applicable for annual periods beginning on or after 1 January 2005 but before 1 July 2009. HKAS 27 (Revised) issued in March 2008 is applicable for annual periods beginning on or after 1 July 2009 and supersedes this HKAS 27.
1
HKAS 27
COPYRIGHT © Copyright 2008 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains International Accounting Standards Committee Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Operation and Finance, Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen 's Road East, Wanchai, Hong Kong. All rights in this material outside of Hong Kong are reserved by International Accounting Standards Committee Foundation. Reproduction of Hong Kong Financial Reporting Standards outside of Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Hong Kong should be addressed to the International Accounting Standards Committee Foundation at www.iasb.org.
© Copyright
1A
HKAS 27 (March December 20042007)
Contents Hong Kong Accounting Standard 27 Consolidated and Separate Financial Statements paragraphs SCOPE DEFINITIONS PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENTS SCOPE OF CONSOLIDATED FINANCIAL STATEMENTS Specific provisions for Hong Kong incorporated companies CONSOLIDATION PROCEDURES ACCOUNTING FOR INVESTMENTS IN SEPARATE FINANCIAL STATEMENTS DISCLOSURE Specific
References: 12A HKAS 27 (December 2007) HKAS 27 (December 2004) Basis for Conclusions HKAS 27 (MarchDecember 2004) should be available to a parent that is not wholly-owned when the owners of the minority interests have been informed about, and do not object to, consolidated financial statements not being presented HKAS 27 (MarchDecember 2004) or similar entity