Separate financial statements
Separate financial statements - financial statements prepared by the parent company (i.e., the investor having control over a subsidiary) or by an investor exercising joint control over an investment or having significant influence over it, in which investments are accounted for at cost or in accordance with IFRS 9
Source: International Accounting Standard (IAS) 27 "Separate Financial Statements" (effective on the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated July 18, 2012 No. 106n)
4. Separate financial statements are statements that are presented in addition to consolidated financial statements, financial statements prepared using the equity method and financial statements with proportional consolidation of shares in a joint operation. Separate financial statements may or may not be an appendix to the aforementioned financial statements, and may or may not accompany the aforementioned financial statements
Source: International Financial Reporting Standard (IAS) 28 "Investments in Associates" (July 18, 2012 edition) (introduced into force on the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n)
Морфология
Род
Понятие «отчетность финансовая отдельная» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | Отчетность финансовой отдельной | Отчетность финансовых отдельных |
| Д | Отчетность финансовой отдельной | Отчетность финансовым отдельным |
| В | Отчетность финансовую отдельную | Отчетность финансовые отдельные |
| Т | Отчетность финансовой отдельной | Отчетность финансовыми отдельными |
| П | Отчетность финансовой отдельной | Отчетность финансовых отдельных |