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HKAS 27 Consolidated and Separate Financial Statements

HKAS 27 Consolidated and Separate Financial Statements

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April 2005 Page 1 of 10 HKAS 27 Consolidated and Separate Financial Statements1 Nelson Lam 1. Scope of HKAS 27 Hong Kong Accounting Standard (HKAS) 27 Consolidated and Separate Financial Statements shall be applied in the preparation and presentation of consolidated financial statements for a group of entities under

  Financial, Consolidated, Separate, Khas, Hkas 27 consolidated and separate financial, 27 consolidated and separate financial

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