IAS 27 Consolidated and Separate Financial Statements (in respect of consolidation requirements)

Target entity: IAS 27 Consolidated and Separate Financial Statements (in respect of consolidation requirements)
Context triple: [IFRS 10 Consolidated Financial Statements, replacedStandard, IAS 27 Consolidated and Separate Financial Statements (in respect of consolidation requirements)]

• A. IFRS 10 Consolidated Financial Statements
  IFRS 10 Consolidated Financial Statements is an international accounting standard that sets out principles for presenting and preparing consolidated financial statements when an entity controls one or more other entities.
• B. IAS 1 Presentation of Financial Statements
  IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.
• C. IAS 32 Financial Instruments: Presentation
  IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
• D. IFRS 12 Disclosure of Interests in Other Entities
  IFRS 12 Disclosure of Interests in Other Entities is an international accounting standard that sets out comprehensive disclosure requirements for a reporting entity’s interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities to help users assess the nature, risks, and financial effects of those interests.
• E. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  IAS 37 Provisions, Contingent Liabilities and Contingent Assets is an International Accounting Standard that sets out the criteria and measurement rules for recognizing and disclosing provisions, contingent liabilities, and contingent assets in financial statements.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: IAS 27 Consolidated and Separate Financial Statements (in respect of consolidation requirements)
Target entity description: IAS 27 Consolidated and Separate Financial Statements is an International Accounting Standard that previously set out the principles for preparing and presenting consolidated and separate financial statements before its consolidation guidance was superseded by IFRS 10.

• A. IFRS 10 Consolidated Financial Statements
  IFRS 10 Consolidated Financial Statements is an international accounting standard that sets out principles for presenting and preparing consolidated financial statements when an entity controls one or more other entities.
• B. IAS 1 Presentation of Financial Statements
  IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.
• C. IAS 32 Financial Instruments: Presentation
  IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
• D. IFRS 12 Disclosure of Interests in Other Entities
  IFRS 12 Disclosure of Interests in Other Entities is an international accounting standard that sets out comprehensive disclosure requirements for a reporting entity’s interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities to help users assess the nature, risks, and financial effects of those interests.
• E. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  IAS 37 Provisions, Contingent Liabilities and Contingent Assets is an International Accounting Standard that sets out the criteria and measurement rules for recognizing and disclosing provisions, contingent liabilities, and contingent assets in financial statements.
• F. None of above. chosen