Transcription of Clearly IFRS - IFRS 10 Consolidated Financial Statements
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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 ..8. Disclosure ..13. Transition ..14. Appendix: Substantive rights vs. Protective rights ..16. Contact information ..17. ii A practical guide to implementing ifrs 10 Are you in control? Providing you with clarity and perspective About ifrs 10. ifrs 10 is a new standard which supersedes IAS 27.
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
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