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IAS 27 for measurement of capital contribution in stand alone report


Many thanks for your answer. Indeed my question is related to the stand alone reports.

If i need to refer to IAS 27 for the processing of the capital contribution (as share premium), to which chapter or phrase can i refer exactly to?

And my second question, is there any difference when an indirect mother makes the payment instead of the direct mother. I am considering the following journal entries:

Mother:

subsidiairy  10 mln

@ bank                     10 mln

direct subsidiary

subsidiary 10 mln

@ share premium      10 mln

indirect subsidiary

bank         10 mln

@ share premium      10 mln

asked Jul 7, 2016 in IAS 27 - Separate Financial Statements by anonymous

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