Tóm tắt nội dung: International Accounting Standard 27 Consolidated and Separate Financial Statements (IAS 27) is set out in paragraphs 1–46 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 27 should be read in the context of the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes...