Deloitte e-learning — IAS 27 (2015)
This Deloitte e-learning module provides training in the background, scope and principles under IAS 27 Separate Financial Statements, and the application of this Standard. It incorporates subsequent amendments issued in August 2014.
Topics covered include when and how to apply the standard, and accounting for investments in subsidiaries, joint ventures and associates in the separate financial statements.
The e-learning module can be accessed here.
Note: You may be asked to register to access the module - no personally identifying information is requested in the registration process.