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Clearly IFRS - IFRS 10 Consolidated Financial Statements

www2.deloitte.com

A practical guide to implementing IFRS 10 Consolidated Financial Statements 3. Scope. IFRS 10 provides a single model for assessing whether an investor controls an investee and provides more extensive guidance on applying this model. IFRS 10 applies to all investees and replaces the

  Ifrs

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