Transcription of Clearly IFRS - IFRS 10 Consolidated Financial Statements
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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. Consolidated and Separate Financial Statements ( IAS 27 ) and SIC-12 Consolidation - special purpose Entities ( SIC- 12 ).
Consolidated and Separate Financial Statements (“IAS 27”) and SIC-12 Consolidation - Special Purpose Entities (“SIC- 12”). The primary goal behind the new standard was to come up with a single model for control which could be applied to all entities. At the heart of IFRS 10 is the requirement that in order for an
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Financial, Special Purpose, Financial Statements, Special Considerations—Audits of Financial Statements, Special Considerations —Audits of Financial Statements, Special Considerations—Audits of Financial Statements Prepared in Accordance, Purpose, Special, Statements, Sample Financial Statements 2020/20211, Review of Financial Statements