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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.