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IAS 27 — Items not added to the agenda


This page presents a summary of items not added to the IFRS Interpretations Committee's agenda in relation to IAS 27 Separate Financial Statements (2011) and IAS 27 Consolidated and Separate Financial Statements together with the Committee's public explanation of the reasons for not adding those items to its agenda.

Related Discussions

  • IAS 27 — Group organisations in separate financial statements

  • Sep 07, 2011

  • The Interpretations Committee received a request asking for clarification of whether paragraphs 38B and 38C of IAS 27 (amended 2008) or paragraphs 13 and 14 of IAS 27 (revised 2011) apply either directly or by analogy to reorganisations of groups that result in the new intermediate parent having more than one direct subsidiary.

  • IAS 27 — Put options written over non-controlling interests

  • Sep 01, 2010

  • The Committee received a request for guidance on how an entity should account for changes in the carrying amount of a financial liability for a put option, written over shares held by a non-controlling interest shareholder (‘NCI put’), in the consolidated financial statements of a parent entity.

  • IAS 27 — Combined financial statements and redefining the reporting entity

  • Jan 07, 2010

  • The IFRIC received a request for guidance on whether a reporting entity may, in accordance with IFRSs, present financial statements that include a selection of entities that are under common control, rather than being restricted to a parent/subsidiary relationship as defined by IAS 27. The IFRIC also received a request for guidance on whether a reporting entity may, in accordance with IFRSs, be redefined to exclude from comparative periods entities/businesses that have been carved-out of a group.

  • IAS 27 — Transaction costs for non-controlling interests

  • Jul 08, 2009

  • The IFRIC received a request to clarify the guidance in IAS 27 (as amended in 2008) for accounting for transaction costs incurred in the acquisition or disposal of non-controlling interest (NCI) that does not result in the loss of control of an entity.

  • IAS 39 — Financial Instruments puttable at an amount other than fair value

  • Jan 11, 2007

  • The IFRIC received a submission regarding the classification in the financial statements of the holders of financial instruments puttable at the option of the holders at an amount other than fair value (the puttable instruments). The issues considered were: (1) how the puttable instruments should be accounted for in the financial statements of the holders (2) whether an entity that has control over an entity that has no equity instruments in issue is required to present consolidated financial statements.

  • IAS 27 — Relinquishment of control

  • Nov 01, 2006

  • The IFRIC considered an issue concerning the relative weight to be given to the various indicators in paragraph 10 of SIC-12 'Consolidation—Special Purpose Entities' in determining who should consolidate a special purpose entity (SPE).

All Related