the previous carrying amount of the investment; and

         the fair value of the investor's investment in the subsidiary.

If the earliest period for which application of this paragraph is practicable is the current period, the adjustment to equity shall be recognised at the beginning of the current period.

If an investment entity has disposed of, or lost control of, an investment in a subsidiary before the date of initial application of the Investment Entities

amendments, the investment entity is not required to make adjustments to the previous accounting for that investment.

Notwithstanding the references to the annual period immediately preceding the date of initial application (the 'immediately preceding period') in paragraphs 18C-18G, an entity may also present adjusted comparative information for any earlier periods presented, but is not required to do so. If an entity does present adjusted comparative information for any earlier periods, all references to the 'immediately preceding period' in paragraphs 18C-18G shall be read as the

'earliest adjusted comparative period presented'.                 If an entity presents

unadjusted comparative information for any earlier periods, it shall clearly identify the information that has not been adjusted, state that it has been prepared on a different basis, and explain that basis.

References to IFRS 9

              If an entity applies this Standard but does not yet apply IFRS 9, any reference to

IFRS 9 shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.

Withdrawal of IAS 27 (2008)

              This Standard is issued concurrently with IFRS 10. Together, the two IFRSs

supersede IAS 27 Consolidated and Separate Financial Statements (as amended in


صفحه    1      2