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AASB 127 - Consolidated and Separate Financial Statements - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2014C0071110 August 2011 - 30 December 2022

When applicable, this Standard supersedes AASB 1024 - Consolidated Accounts - May 1992 and AAS 24 - Consolidated Financial Reports - May 1992. AASB 127 is amended by the Erratum "Proportionate Consolidation" which was issued in July 2007 to insert additional references to proportionate consolidation into Standards and Interpretaions which were not added via AASB 2007-4. The Erratum can be found as supporting material to AASB 2007-4 (F2007L01669). When applicable, this Standard is superseded by AASB 127 - Consolidated and Separate Financial Statements - March 2008(F2008L02247).


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