Clearly IFRS - IFRS 10 Consolidated Financial Statements
Clearly ifrs . Moving ahead in an ifrs world A practical guide to implementing ifrs 10 Consolidated Financial Statements Contents At a glance ........................................ ........................................ ..............................2. Scope ........................................ ........................................ ......................................3. New control model ........................................ ........................................ .................4. Areas where a change in the consolidation conclusion is possible.
smaller amendments to pre-existing standards such as the consequential amendments to IAS 27 (2011) Separate Financial Statements. and IAS 28 (2011) ... IFRS 10 provides guidance on applying this new control model with a view to addressing some of the more complex areas that led to diversity in the past. This includes: when holding
Download Clearly IFRS - IFRS 10 Consolidated Financial Statements
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: