International GAAP 2020

Chapter 8Separate and individual financial statements

• 1 SEPARATE AND INDIVIDUAL FINANCIAL STATEMENTS
  • 1.1 Consolidated financial statements and separate financial statements
    • 1.1.1 Separate financial statements and interests in associates and joint ventures
    • 1.1.2 Separate financial statements and interests in joint operations
    • 1.1.3 Publishing separate financial statements without consolidated financial statements or financial statements in which investments in associates or joint ventures are equity accounted
  • 1.2 Entities incorporated in the EU and consolidated and separate financial statements
• 2 REQUIREMENTS OF SEPARATE FINANCIAL STATEMENTS
  • 2.1 Cost method
    • 2.1.1 Cost of investment
      • 2.1.1.A Investments acquired for own shares or other equity instruments
      • 2.1.1.B Investments acquired in common control transactions
      • 2.1.1.C Cost of investment in subsidiary, associate or joint venture acquired in stages
      • 2.1.1.D Investment in a subsidiary accounted for at cost: Partial disposal
      • 2.1.1.E Formation of a new parent
      • 2.1.1.F Formation of a new parent: calculating the cost and measuring equity
      • 2.1.1.G Reverse acquisitions in the separate financial statements
    • 2.1.2 Deemed cost on transition to IFRS
  • 2.2 IFRS 9 method
  • 2.3 Equity method
    • 2.3.1 First-time adoption of IFRS
  • 2.4 Dividends and other distributions
    • 2.4.1 Dividends from subsidiaries, joint ventures or associates
      • 2.4.1.A The dividend exceeds the total comprehensive income
      • 2.4.1.B The carrying amount exceeds the consolidated ...