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Suppose that company A obtains 100% of the shares of a subsidary (company B). The valuation of subsidaries is (in accordance with IFRS) at cost.  The situation now is that company A wants to strengthen the capital of the subsidiary by a contribution in capital in the subsidiary withouth issuing new shares. 

So my question now is: is it possible to book this investment on the subsidiary? while we are valuating the subsidiary at cost? if not, what is correctly according to IFRS? 

in IAS 27 - Separate Financial Statements by

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Yes. You recognise and measure your investment in the subsidiary initially at cost in the parent's separate FS (IAS 27) (alternatively in accordance with IAS 39 or (new!) equity method also permitted).

Any additional capital contribution from the parent is added to the cost of the investment in terms of IAS 27. It doesn't matter if new shares are issued or not; this is only relevant for the subsidiary's equity accounts (share capital, reserves etc).